Can't open mail "icon" in control panel office 2013 windows 8.1 (fully patched)

I can't open mail "icon" in control panel office 2013 Home and business & windows 8.1 (fully patched), nothing happens just a short slowdown then this error.

Have **replicated** the error on **three different PC's** including 2 x fresh install VM's using 2 x different install CD's

I have also deleted the mail profile and try again and try to repair office. Have also tried Try to run the command "Control mlcfg32.cpl" and "Controlmlcfg64.cpl" this does nothing

win 8.1 64bit office 32 bit (have tried both 32 and 64)

This is the event log error

Faulting application name: rundll32.exe, version: 6.3.9600.16384, time stamp: 0x52158827
Faulting module name: KERNELBASE.dll, version: 6.3.9600.16496, time stamp: 0x52b3e015
Exception code: 0xc06d007e
Fault offset: 0x00012eec
Faulting process id: 0xc6c
Faulting application start time: 0x01cf3de09eb3ddf7
Faulting application path: C:\Windows\SysWOW64\rundll32.exe
Faulting module path: C:\Windows\SYSTEM32\KERNELBASE.dll
Report Id: e0176a9d-a9d3-11e3-8250-00155d003a04
Faulting package full name:
Faulting package-relative application ID:

Thanks in advance