I got this today:
Dear Site Owner - It has recently come to our attention that our website [snipped] has received a Google Unnatural Backlink penalty. Unfortunately we hired an SEO firm that had built backlinks which violated Google's TOS. We are now in the process of cleaning up all backlinks that Google has marked as "unnatural" and those links that our previous SEO company likely built. Unfortunately your website was one of those sites that Google marked as "unnatural". Therefore we are reaching out in an attempt for you to remove all links pointed to our website [snipped link] You can find our links on the following pages on your website:
We recommend taking immediate action and removing our links from your website. We'll shortly be filling a reconsideration request with Google. We have been told that those websites that don't remove links to our site could be in jeopardy of a Google penalty upon the manual review of our website. Which is why we are reaching out to you about a week or so before we file such a reconsideration request. Thanks again and sorry for any inconvenience!
What a load of rubbish - trying to scare me into removing links that they should just ask nicely for me to remove. It's crap like this that makes me not want to help these people! I don't respond well to this sort of b*llocks!