Financial Acquisition Agency Payment Pending Memorandum with a check for $2,342,000 non-disbursed funds Miami Florida

Received a letter back in May of 2012 that I meant to report but couldn't find where to report it to so I'm reporting it now since I had misplaced it.  They claim they have non-disbursed funds to the tune of $2,342,000 and this was after my grandfather had recently passed away.  They claim to have audited, verified, and prepared the money for you and use your name in the letter often.  They list a tracking code of 7443019458 and need $20 to process the Funds Payment Pending Accounting.  It says that it must be postmarked by midnight May 18, 2012, so that must have been the last day before they closed up shop and moved to try the scam somewhere else or spend their ill-gotten gains.  FORTUNATELY, I smelled that this was not legit and did not send them any money.