This is a written account of how you intend to turn a suspension of your listings and/or selling rights into an opportunity to improve. It’s submitted in a Letter of Appeal, and it’s supposed to show Amazon that you’ve identified the issues, taken steps to correct them, taken preventive measures, and generally turned your business around. There are some basic steps you should follow, and they’re available here. The ultimate goal is to prove that you’re worthy of selling on Amazon. It may not work the first time around, but you can try again. A report sent to Amazon detailing a sequence of steps and measures to be taken by a seller so as to correct and prevent whatever performance issues may have led to their suspension. In practical terms, a POA is an appeal to reinstate listings or selling rights, and it’s accompanied by documentation used as evidence to support the seller’s claims.