Is This A Scam?

Obviously, this scam-sounding letter targets piano teachers.
I just can't figure out what the sender's goal is.

Oh wait, in one of the weirdest coincidences ever,
this was two letters I received, but the wording of them
is so close to identical, that you can read them simultaneously—
only the differences are separated out.

Hello My name is Jennifer Miller
Shonan Taylor 		am 48
53 		yrs old ,i just lost my husband couple of months ago
and i am left with my only son "Steve"
Daughter "Kathy" 		is 12
15 		yrs old and will be 13 september 31st
16 October 2nd
so i want to make sure he
she 		does something very unique.I have always been a good mother
to him and take good care of him
her 		all the time.I make sure i give him
her 		best education and best
way of learning. He's
She's 		also a very intelligent boy
girl 		and a fast learner, this is one of the
requirements i get from from his teachers.Mind you i have been very busy for now taking
care of my husband business in Canada and this makes me traveled a lot but i have a baby
sitter taking good care of him
her 		in the state NC.Now
state.     ¶ Now 		am presently in need of a professional
teacher that can help me teach him
her 		before his
her 		birthday as he
she 		will be playing for a group
congregation friends and family that are coming around for his
her 		birthday.I will like to know
all your requirements so that i can look into it and plan on how to make all necessary
arrangements for his
her 		coming over for the lesson and make all necessary arrangements
accordingly.Have a nice time as i patiently await your swift response.
bnt7dw@gmail.com   God Bless,
Shonan
shontay01@gmail.com

Additional things to notice: