Pretty much the same as before. Different company, different domain, different letter. 
X-SpamScore: 50
X-Spamcatcher-Summary: 50,3,0,55d6de978a9b0b0e,5b8c3cc54e7bc212,offers@trading.sinosteel.com,-
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	(34%)	RECEIVED: Countries in Received headers loop through multiple countries;
	(33%)	HEADERS: mail has X-MSPriority flag but missing "X-MimeOLE" header;
	(33%) BODY: contains text similar to "dear something";
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Date: Sat, 2 Feb 2008 01:56:34 +0000 (UTC)
From: SINOSTEEL TRADING <offers@trading.sinosteel.com>
Reply-To: sinosteelgroupoffers@yahoo.com.cn
Subject: Respectfully Submitted,
MIME-Version: 1.0
Content-Type: text/plain;charset="UTF-8"
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X-Priority: 2 (High)

REF:KIR/02.
Dear Sir/Madam,

We avail ourselves of this opportunity to approach you for the 
establishment of business relations with you. We are presently 
searching for Representatives/Collection Agents who can help us 
establish a medium of getting to our customers in the America, 
precisely USA and Canada. If interested, Please contact us via email; 
for more information.

Respectfully Submitted,
Mr. Huang Tianwen.