Exhibit 10.3     Letter Agreement dated December 5, 2003, between Sequiam
Corporation and The Eversull Group, Inc.

Jack  W.  Eversull
President

                                                                  [LOGO OMITTED]

December  1,  2003

Mr.  Nick  VandenBrekel
Chairman,  President  &  CEO
Sequiam  Corporation
300  Sunport  Lane
Orlando,  FL  32809

Dear  Nick:

This  Letter  Agreement  between  The  Eversull  Group,  Inc.  (TEG) and Sequiam
Corporation  (SQUM) outlines the terms and conditions for investor, shareholder,
press  relations  and  capital search consulting services which will be rendered
effective  December  1,  2003.

                              TERMS AND CONDITIONS

-    1.   Monthly  retainer payable in advance of $2,000.00 on or before the 1st
     of  each month and an annual retainer of 144 restricted shares payable as a
     140,000  share  grant  beginning December 1, 2003. Monthly retainer will be
     accrued  for  the first ninety (90) days of this agreement and will be paid
     on  March  1,  2003.

-    2.   Out  of  pocket expenses paid by TEG on behalf of SQUM, will be billed
     to  SQUM  with  a  10%  accounting  charge  added.

-    3.   A  $250.00  increase in the monthly fee will be earned up to a maximum
     of  $4,000.00  monthly  retainer  for  attainment  of each of the following
     performance  objectives:

     a.   SQUM's  common  stock  reaches $.50 per share, adjusted for splits and
          stock  dividends.

     b.   SQUM's  common  stock reaches $1.00 per share, adjusted for splits and
          stock  dividends.

c.     SQUM's common stock reaches $2.00 per share, adjusted for splits and
stock dividends.


                               The Eversull Group
         Investor Relations Consulting & Shareholder Services consulting
         ---------------------------------------------------------------
  5728 LBJ Freeway, Suite 200  Dallas, Texas 75240   Voice  (972) 991-1672   Fax
                                 (972) 991-7359
     Website: www.theeversullgroup.com     E-mail jack@theeversullgroup.com
              ------------------------            -------------------------


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     SEQUIAM  CORPORATION
     DECEMBER  1,  2003

     PAGE  2

d.   SQUM's  common stock reaches $3.00 per share, adjusted for splits and stock
dividends.

e.   SQUM's  common stock reaches $5.00 per share, adjusted for splits and stock
 dividends.

     f.   SQUM's  common stock reaches $10.00 per share, adjusted for splits and
     stock  dividends.

     g.   For each security analyst that initiates coverage on SQUM initiated by
     TEG.

     h.   For  each fund manager that takes a position in SQUM initiated by TEG.

     i.   For  each  favorable  media event or article on SQUM initiated by TEG.

-    4.   In  consideration  for  TEG's  services  as  herein described, Sequiam
     Corporation  will  pay  to  TEG  three  percent  (3%) of all debt or equity
     funding  obtained  from  sources  introduced by TEG and accepted by Sequiam
     Corporation.  Such  sources may include institutions, venture capital firms
     and  high  net  worth individuals. It is understood and agreed by SQUM that
     the  above  described  compensation  is  based  on  all  the services to be
     provided  by  TEG and TEG will not be engaged in the offer, solicitation or
     sale  of  any  securities  for  or  on  behalf  of  SQUM.

-    5.   After  May  31, 2004 the initial six (6) month commitment period, this
     agreement  may  be canceled with a thirty (30) day written notice by either
     party.

-    6.   Assignable  by  written  consent  SQUM.

                            SERVICES TO BE PERFORMED

1.   Develop for approval an investor relations and shareholder relations
strategy.

2.   Develop for approval plans and programs to implement the approved investor
relations strategy.

3.   Assist and advise with presentations, speeches, slides, meeting materials,
conference calls, etc.

4.   Set up meetings, make other arrangements necessary to accomplish investor
relations strategy on behalf of SQUM's management, and provide follow up
feedback.


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SEQUIAM CORPORATION
DECEMBER 1, 2003

PAGE 3

5.   Develop an investment community database specifically for SQUM, update and
maintain.

6.   Assist with news releases and press relations.

7.   Develop a Direct Stock Purchase Plan for SQUM, if desired.

8.   Develop narratives; arrange for design and printing of quarterly and or
annual report.

9.   Evaluate transfer agent and negotiate new contract, if needed.

10.  Assist and advise management in continuing to build credibility and in
improving coverage within the investment community.

-    11.   Arrange for necessary public company vendors such as conference call,
     blast  fax, newswire, stock surveillance services as needed and/or desired.

I trust that this letter agreement covers all possible aspects for our
consulting services.  The Eversull Group will perform all services in a
professional, cost effective and proactive manner with the objective of
maximizing Sequiam Corporation shareholder value.  I personally look forward
with great enthusiasm to working with you.

Yours  very  truly,



Jack  W.  Eversull
President

JWE:jm



Accepted  by:



--------------------------------                --------------------------------
Nick  VandenBrekel                                                         Date
Chairman,  President  &  CEO
Sequiam  Corporation


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