The Viruswriter seems to be from Germany
The string skynet@skynet.de AdmSkynetJklS003 can be found inside the virus code the IP 217.5.100.1 is a dial up from the german Telekom: DTAG-DIAL13 one of the attatchment names refers to a german explicit "movie star"
Nothing new as I can see,
packed with upx, UDP packet sender, SMTP Routine, tries to install itself as a service, tries to infect network shares and file sharing ... business as usual. the only not so harmless function is: Kernel32.DeleteFilaA
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