-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QzhPlQ+xyz2vxIJcyElD4uBGMoQfCdqDsXfshvhFGH3pGz1CqxiaphXwIVBvoQOf VquauJGW6ZkYHAV4p5WLdw== 0001123606-07-000028.txt : 20070627 0001123606-07-000028.hdr.sgml : 20070627 20070627164321 ACCESSION NUMBER: 0001123606-07-000028 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20070611 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070627 DATE AS OF CHANGE: 20070627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEQUIAM CORP CENTRAL INDEX KEY: 0001123606 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 330875030 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-45678 FILM NUMBER: 07944174 BUSINESS ADDRESS: STREET 1: 300 SUNPORT LANE CITY: ORLANDO STATE: FL ZIP: 32809 BUSINESS PHONE: 4075410774 MAIL ADDRESS: STREET 1: 300 SUNPORT LANE CITY: ORLANDO STATE: FL ZIP: 32809 FORMER COMPANY: FORMER CONFORMED NAME: WEDGE NET EXPERTS INC DATE OF NAME CHANGE: 20000912 8-K/A 1 form8-ka.htm SEQUIAM 8-K/A 06-27-07 form8-ka.htm

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 8-K/A
(Amendment No.1)

CURRENT REPORT
Pursuant to Section 13 OR 15(d) of
The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) June 11, 2007

 
SEQUIAM CORPORATION
(Exact name of registrant as specified in its charter)

     
                                           California                                                                                            333-45678                                                                                         33-0875030
(State or other jurisdiction
(Commission
(IRS Employer
of incorporation)
File Number)
Identification No.)

300 Sunport Lane, Orlando, Florida
32809
(Address of principal executive offices)
(Zip Code)

Registrant’s telephone number, including area code:  (407) 541-0773

 
____________________________________________________________________________________________________________
(Former name or former address, if changed since last report.)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
 
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 

 
 
 

Explanatory Note:
 
This Amendment No. 1 amends the Current Report on Form 8-K filed with the Securities and Exchange Commission on June 15, 2007 to (a) disclose the date that McGladrey & Pullen LLP was engaged by the Board of Directors of Sequiam Corporation (“the Company”) and (b) state that the audit report of Tedder James, Worden & Associates, PA for the fiscal year ended December 31, 2005 included an emphasis paragraph relating to an uncertainty as to the Company’s ability to continue as a going concern.
 
SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
 
Item 4.01.  Changes in Registrant's Certifying Accountant.
 
On June 11, 2007, the Company was notified that certain partners of Tedder, James, Worden & Associates, PA, the Company’s independent registered auditor, had joined McGladrey & Pullen, LLP and that, as a result, effective June 11, 2007, Tedder, James, Worden & Associates, P.A. resigned as independent registered auditor for the Company. Effective June 12, 2007, the Company’s Board of Directors appointed McGladrey & Pullen, to serve as the Company’s new auditor.

The audit reports of Tedder, James, Worden & Associates, PA on the consolidated financial statements of Sequiam Corporation as of and for the years ended December 31, 2006 and 2005 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. Tedder, James, Worden & Associates, PA 's 2006 and 2005 audit reports relating to Tedder, James, Worden & Associates, PA 's audits of the Company's financial statements for the fiscal years ended December 31, 2006 and 2005 included an emphasis paragraph relating to an uncertainty as to the Company's ability to continue as a going concern.

In connection with the audits of the Company's consolidated financial statements for each of the fiscal years December 31, 2006 and 2005 and through the date of this Current Report, there were: (1) no disagreements between the Company and Tedder, James, Worden & Associates, PA on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Tedder, James, Worden & Associates, PA, would have caused Tedder, James, Worden & Associates, PA to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years, and (2) no reportable events within the meaning set forth in Item 304(a)(1)(iv)(B) of Regulation S-B.

The Company has provided Tedder, James, Worden & Associates, PA a copy of the disclosures in this Form 8-K/A and has requested that Tedder, James, Worden & Associates, PA furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Tedder, James, Worden & Associates, PA agrees with the Company's statements in this Item 4.01. A copy of the letter dated June 27, 2007 furnished by Tedder, James, Worden & Associates, PA in response to that request is filed as Exhibit 16.1 to this Form 8-K/A.

SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS
 
Item 9.01.  Financial Statements and Exhibits.

(a)      Financial Statements of Business Acquired.

                            Not applicable.

(b)      Pro Forma Financial Information.

                            Not applicable.

(c)      Shell Company Transactions.

                            Not applicable.

(d)     Exhibits.

            16.1  
Letter dated June 27, 2007 furnished by Tedder, James, Worden & Associates, PA.
 

 
SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 
SEQUIAM CORPORATION
   
Date:  June 27, 2007
  
 
By:  /s/ Mark L. Mroczkowski
 
      Mark L. Mroczkowski
 
      Executive Vice President and Chief Financial Officer

EX-16.1 2 ex16-1.htm EXHIBIT 16.1 ex16-1.htm

Exhibit 16.1

 
Tedder, James, Worden & Associates, P.A.
Certified Public Accountants & Business Advisors




June 27, 2007



Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read Sequiam Corporation's statements included under Item 4.01 of its Form 8-K/A filed on June 27, 2007, and we agree with such statements concerning our firm.


 
Tedder, James, Worden & Associates, PA





Addingvalue…Buildingtrust…Securing yourfuture…

800 N. Magnolia Avenue, Suite 1700 \ Orlando, Florida 32803
www.TJWcpa.com \ 800.820.0621 \ 407.898.2727 \ Fax: 407.895.1335 \ Email: Info@TJWcpa.com
 
An Independently Owned Member of the RSM McGladrey Network



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