|Exhibit 31.2                                                                                                                                                                                                                     
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|CERTIFICATIONS                                                                                                                                                                                                                   
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|I, Howard M. Leitner, Senior Vice President, Finance (chief financial officer) of Sequa Corporation, certify that:                                                                                                               
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|1.                                                                                                                                                                                                                               
|Delaware corporation ("Sequa" or "registrant");                                                                                                                                                                                  
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|2.                                                                                                                                                                                                                               
|of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
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|3.                                                                                                                                                                                                                               
|information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;               
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|4.                                                                                                                                                                                                                               
|Maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:                                                                                           
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|recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):                    
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|Date: May 10, 2004                                                                                                                                                                                                               
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