|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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|                     | 5.                             | The registrant's other certifying officer and I have disclosed, based on our most 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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|                     | (a)                            | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and                      
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|                     | (b)                            | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.                                                                                                                     
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|Date: August 6, 2004
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|                     | /s/ Howard M. Leitner         
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|                     | Howard M. Leitner             
|                     | Senior Vice President, Finance
|                     | (chief financial officer)     
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