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|Exhibit 31.2                                                                                                                                                                                                                     
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|CERTIFICATIONS                                                                                                                                                                                                                   
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|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.                                                                                                                                                                                                                               
|and 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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|                                                                                                                                                                                                                   | (d)                                                                        | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
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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 5, 2005                                                                                                                                                                                              
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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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