The Amazon Simple Queue Service (SQS) provides large, scalable, distributed queues for storing and retrieving data ("messages").
The component provides an abstraction layer over the SQS API so that you don't have to get your hands dirty with forming HTTP headers and parsing CFHTTP.FileContent? and traversing XML trees. Since the SQS API is accessible via query-string and REST (and SOAP) interfaces, and since the query-string implementation has limitations compared with the REST implementation for certain operations, the SQS CFC uses REST for those operations and query-string for the others, so you can get the maximum functionality out of SQS.