Typical Nigerian scam from 'Omar' in 'Iraq'

So why is he in spain and why is he asking me?

From: Omar Rabah
Email:omarrabah@spanish mailserver

Dear ,
Re :I need your Letter of Intent

My father deposited the sum of $27.7M cash into the vault of a company
in Europe.
This fund was deposited into 2 trunk boxes .All you need to do is to
travel down to the country in Europe which i will disclose to you
later with all the necessary documents which i would send to you. Ones
you reach the company where the fund was deposited, after meeting the
company's requirements, they will hand over the 2 trunk boxes to you,
you will need to open it, bearing in mind that the company do not know
the content rather they believe it contains personal belongings of my
father.

Firstly, remove all your initial expenses from it that is your ticket
fare, accomodation fare plus any other miscellanous expenses because
the said consignment has been deposited since 13th day of January, 2000.

Afterwards, you will need to open an account in any bank of your
choice in that country in your name and deposit the remaining amount
into the said account you have opened in your name subsequently,
instruct the bank to transfer the fund to your nominatted bank account
in your country or anywhere else in the world for proper investment.

The reason why you will need to open an account in that country is
because there is no way you will be able to carry such an amount
inside the plane.

You should also bear in mind that my father made an agreement with the
company stating that this company will only release the said
consignmet to my father or a nominee(foreigner) upon presentations of
some security code numbers and reference cargo numbers(which i will
send to you) So you will be acting as my father's nominee.

But before that , i will send you an email telling you the name of the
United nation official friend that helped my father in transporting
the 2 trunk boxes from Iraq to Europe and also the company's name and
their contact information so that you can contact them directly and
confirm the existense of the said consignment in their vault.

Please indicate your readiness to travel so that i can send you an
email giving you the united nation official friend and also the name
of the company afterwards, i will send you all the necessary documents
that was issued to my father to you before travelling.

Waiting to hear from you.

Sincerely,
Omar Rabah