I'm attempting to create a SPEmailEventReciever on an Email enabled library...The problem is that intellisense is not showing that class for me, so I am unable to inherit from it.
MSDN shows it in the Microsoft.SharePoint workflow namespace, so it should show up with all of the other classes (such as SPItemEventReciever, etc).
http://msdn.microsoft.com/en-us/library/microsoft.sharepoint.spemaileventreceiver.aspx