Well, first, I didn't stay at the Palmer House Hilton.  What's the chance that this spam will hit someone who actually stayed at the hotel recently?  Or do they think people will be curious enough to open an attachment on a misdirected, poorly written email?  Click here for info on varations on this theme.  Full text:

Sender: Reservation Departament (support@resnetworld.com)

Attachment: RefundForm794.zip

Text:
Dear customer!

Transaction: Credit Card 5965836_invE
This letter notifies that on July 26th, 2011 Hotel made wrong writing-down from your credit account. Total sum of decommissioning is $1266
For noncompliance of the service contract this Hotel was divested accreditation in Moverick Company.
For the return of funds please contact your bank and fill information in the attached form.
In the attachment you will find expense sheet with the sum of wrong transaction writing-down.
Company just mediates and bears no responsibility for any money transactions made by Hotel.
Sorry for the inconvenience. We trust you can solve this unpleasant problem.

Riva Cavagnaro,
Manager of Reception Desk & Reservation Departament