Explanation
Threat actors are attempting to collect Microsoft login credentials through a phishing e-mail. The e-mail contains a short message reading “Please see attached” and an HTML attachment.
The HTML attachment appears as a fake Microsoft SharePoint loading theme, but it actually redirects the victim to a fake Microsoft login page soon after. The “Forgot password” button on this page does not perform any action.
In some email clients, the HTML attachment may be directly displayed without requiring a separate browser to open it.
Example