There is no help which can be given here.”My account was disabled and my appeal was denied. Can I rejoin the programme or open a new account?We understand your concern about the actions taken against your account. Our actions are the result of careful investigation by our team of specialists, taking into account the interests of our advertisers, publishers and users. Though you might be disappointed with our decision, we’re unable to reinstate your account.Publishers disabled for invalid traffic aren’t allowed any further participation in AdSense. For this reason, these publishers may not open new accounts.Google reserves the right to disable an account for any reason, including invalid traffic from any source.”https://support.google.com/adsense/answer/57153?hl=en-GBThough you’ve created a new account, the old one can’t be unlinked even if that account is successfully deleted.You’ve been banned for life from AdSense; so it’s time to move on from YouTube if money was your only goal on this site.And I think you meant ‘I have deleted’; not ‘I am deleted’.