No, it does not.

```csharp
public static bool SequenceEqual<TSource>(this IEnumerable<TSource> first, IEnumerable<TSource> second, IEqualityComparer<TSource> comparer)
{
	using (var firstEnumerator = first.GetEnumerator())
	using (var secondEnumerator = second.GetEnumerator())
	{
		while (firstEnumerator.MoveNext())
		{
			if (!secondEnumerator.MoveNext() || !comparer.Equals(firstEnumerator.Current, secondEnumerator.Current))
				return false;
		}
		if (secondEnumerator.MoveNext())
			return false;
	}
	return true;
}
```