Received in the Info address in-box of a CPA this morning:

From: Robert Howland
Sent: Tuesday, June 28, 2011 7:30:51 AM
To: info
Subject: new client

Dear  ,

We have a few prospects in your zip code  that seek financial assistance. Would you be able to help them?
If you have the capacity to take on new clients, would you phone me?


Robert Howland
[company name]
nnnn Willow Pass Road #164
Concord, Ca 94520

Robert, Seriously?  You’re sending email to Dear [blank] and teasing them with prospects who need financial assistance?