I am afraid that this scammer kind of shoots himself in the foot in his first sentence "this letter is not a hoax".
THIS IS FOR YOUR ATTENTION.
We wish to inform you that this letter is not a hoax mail. we wish to notify you AGAIN, that you were listed as a beneficiary to the total sum of £3,600,000.00GBP (Three Million Six Hundred Thousand British Pounds) in the codicil and last testament of the deceased. (Name now withheld since this is our second letter to you). We contacted you because you bear the surname identity and therefore can present you as the beneficiary to the inheritance.
We therefore reckoned that you could receive these funds as you are qualified by your name identity. All the legal papers will be processed upon your acceptance by our legal representatives. In your acceptance of this deal, we request that you kindly forward to us your letter of acceptance; your current telephone and fax numbers and a forwarding address to enable us file necessary documents at our high court probate division for the release of this sum of money. Please contact me via my private email: so that we can get this done immediately.
P&M Legal Consultancy Services
Telephone +44-70457 59907