I refer to the recent death of the accountant at your company and hereby apply for the job as a replacement of the dead accountant.
Every time I apply for employment, I get a reply that there is no vacancy but in this case, I caught you red handed and you have no excuse because while I was in my hometown for holidays I heard the good news about his death so i quickly rushed back to attend the funeral to be sure that he was truly dead before applying.
I have attached a copy of my CV and his obituary as a proof of vacancy.
You can't cheat me this time. Give me the job.
Thank you, Yours Truly, johnny