Nothing on Snopes yet, but this is just too similar to stories on snopes that it’s rather unlikely that it is true:
"Dear friend,
Be merciful, help to survive to the child!
His name is Konstantin Kovalev, my nephew, he lives in Russia, in Sainkt-Petersburg.
Excuse for my reference to you, but for Konstantin it is a question of life or death. From birth he is sick illness of Down, his father participated in liquidation of nuclear failure in Chernobyl. But one more big trouble, with which we can not to cope independently, it is heavy illness of blood. He urgently needs expensive tretment.
Without your help he will not survive!
Help to Konstantin, for God’s sake! Help!
Each your cent will help this child.
Thank for the attention given to us.
Health to you and your relatives!
The account for your help:
name - Igor Kovalev, account ¹ 42301840405000000191
Bank “MENATEP SAINKT-PETERSBURG” SWIFT: MENARU2P,
bank correspondent: Union Bank of California International, New York, USA, SWIFT: BOFCUS33NYK
correspond. acc. ¹ 91-275578-1121
Yor may use CreditCard through PayPal:"
Anyone know anything about this, or should I just assume it’s just the bastard child of the Nigerian scam coupled with the familiar “heart-string tugging” of missing/sick children reports?