-----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, U6mdDsZZnWocVUXeIWcG7he6Mo9bt21zmvCp7Sjmsi5G1OHKK8kKCY0ZEPAdQls2 H+caaKsjbHaFek9nGUSJ/g== 0001140361-06-005304.txt : 20061016 0001140361-06-005304.hdr.sgml : 20061016 20060405091219 ACCESSION NUMBER: 0001140361-06-005304 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060405 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: CORRESP 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 CORRESP 1 filename1.htm Sequiam Corresp 04-04-2006
SEQUIAM CORPORATION
300 Sunport Lane
Orlando, Florida 32809
Telephone: (407) 541-0773
Facsimile: (407) 240-1431
 
 
April 4, 2006
 
Via Facsimile: 202-772-9210
(Telephone: 202-551-3397)

Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
 
Attention:
Jay Ingram
     
 
Re:
Sequiam Corporation (the “Company”)
   
Registration Statement No. 333-130806 on Form SB-2/A

Dear Mr. Ingram:
 
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the Company’s Registration Statement on Form SB-2/A (Registration No. 333-130806) effective at 5:00 p.m. Eastern Time, Wednesday, April 5, 2006, or as soon thereafter as practicable.
 
Please provide a copy of the Commission’s order declaring the Registration Statement effective to Andrew R. Finkelstein, Esq., at Greenberg Traurig, P.A., 450 S. Orange Avenue, Orlando, Florida 32801. If possible, please send by facsimile to (407) 650-8472.
 
The Company understands and acknowledges that:
 
- should the Commission, or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
- the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
Mr. Jay Ingram
Securities and Exchange Commission
April 4, 2006
Page 2

- the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
Respectfully yours,
 
 
SEQUIAM CORPORATION
     
 
By:
/s/ Mark L. Mroczkowski
   
Mark L. Mroczkowski
   
Senior Vice President and Chief Financial Officer
 
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