The email subject line says the email contains an unread message from PayPal, but the email address from which it is supposedly sent is nonexistent and does not seem to belong to the popular e-payment service:
The supposed message from PayPal claims that the user's account has been deleted, but offers the option to restore it by clicking the "Recover Account" button / link included in the email and entering their account email address and password into a fake PayPal login page to which the link leads.
"Remember that PayPal will always include your real name in any notifications that it sends. Emails claiming to be from PayPal that use generic greetings such as 'Dear customer' or do not include a greeting at all, should be treated as suspect," warns Hoax-Slayer.
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