RW 1 doc1.txt SEQUIAM CORPORATION September 4, 2003 VIA ELECTRONIC FILING & ----------------------- VIA U.S. MAIL ------------- 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