Exhibit  99.1

                                                         AMERICAN STOCK EXCHANGE
Bryan Fischer     86 Trinity Place
Director          New York, NY  10006
Listing Qualifications     T 212 306 2444
(212) 306-2434    F  212 306 5359

May  7,  2003

Mr.  Mark  L.  Mroczkowski
Senior  VP  and  CFO
Sequiam  Corporation
300  Sunport  Lane
Orlando,  FL  32809

Re:  Sequiam  Corporation

Dear  Mr.  Mroczkowski:

This  is  in  reference  to your application to list the common stock of Sequiam
Corporation  (the  "Company")  on  the  American  Stock  Exchange (the "Amex" or
"Exchange")  which  was  submitted  on  November  18,  2002.

At  the  time  your application was submitted, notwithstanding the fact that the
Company's financial and other pertinent information indicated that it was unable
to satisfy the applicable regular or alternative quantitative and/or qualitative
initial  listing  standards,  the Company's representative indicated to the Amex
staff  that  it  planned to take action that would bring it into compliance with
such  standards  within  a reasonable period of time. Accordingly, the Company's
application  was  held  in  abeyance  pending  completion  of  such  action(s).

However,  as  of  the  date  of this letter, the Company does not appear to have
completed such action(s), and further, has not provided a comprehensive response
to  the Amex staff's written and telephonic information requests with respect to
its listing application. Accordingly, unless you contact me or Jamie Patturelli,
Senior  Analyst  at  (212)  306-2437 within 30 days of this letter and provide a
definitive  plan  in  writing  for achieving compliance within a reasonable time
frame,  the  Exchange  will  consider  your  application to have been abandoned.

Should  the  Company's  circumstances  change,  the  Exchange  would welcome its
reapplication  as  appropriate.

Sincerely,

/s/  Bryan  Fischer

cc: Kevin Ernst, Amex - Vice President, Equity Sales