SEQUIAM
CORPORATION



                                September 4, 2003

VIA ELECTRONIC FILING &
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VIA U.S. MAIL
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
450  Fifth  Street,  N.W.                                          MAIL STOP 4-6
Judiciary  Plaza
Washington,  D.C.  20549

Re:  Sequiam Corporation
     Form SB-2 filed on April 25, 2003 (Form SB-2/A filed on May 7, 2003 and
     June 23, 2003)
     SEC File No. 333-104769
     Application to Withdraw Registration Statement - Form RW

Ladies  and  Gentlemen:

Pursuant  to  Rule  477  under  the  Securities  Act  of  1933,  as amended (the
"Securities  Act"),  Sequiam  Corporation,  a  California  corporation  (the
"Registrant"),  hereby applies for an order granting the immediate withdrawal of
its  Registration  Statement  on  Form  SB-2,  SEC  File  No.  333-104769  (the
"Registration  Statement"). The Registration Statement was originally filed with
the  Securities  and  Exchange  Commission on April 25, 2003, and was amended by
Amendment  No.  1 on May 7, 2003, and again by Amendment No. 2 on June 23, 2003.

Based  upon  the  comments received from the Securities and Exchange Commission,
the  Registrant  has  determined  not  to  proceed  with  the  public  offering
contemplated  by the Registration Statement. The Registrant hereby confirms that
no  securities  have  been  sold  pursuant to the Registration Statement and all
activity  regarding  the  proposed  public  offering  has  been  discontinued.

Accordingly,  the  Registrant respectfully requests that the Commission issue an
order granting the withdrawal of the Registration Statement as soon as possible.
The  Registrant also requests that all fees paid to the Commission in connection
with  the  filing  of the Registration Statement be credited to the Registrant's
account  for future use in accordance with Rule 457(p) under the Securities Act.



                      300 Sunport Lane - Orlando, FL 32809
                    407-541-0773 (voice) - 407-240-1431 (fax)
                                 www.Sequiam.com



Securities and Exchange Commission
September 4, 2003
Page 2


In  addition to the Registrant, please provide a copy of the order consenting to
the  withdrawal  of  the  Registration  Statement  to  our  counsel:

Raymond A. Lee
Lee & Goddard LLP
18500 Von Karman Avenue, Suite 400
Irvine, California 92612

If  you  have  any  questions  regarding this application for withdrawal, please
contact Mr. Lee at (949) 253-0500.


Very truly yours,

/s/ Mark Mroczkowski

Mark Mroczkowski
Vice President &
Chief Financial Officer