X0202 4 2005-02-11 0 0000095301 SEQUA CORP /DE/ SQA.B 0000807249 GABELLI ASSET MANAGEMENT INC ET AL ONE CORPORATE CENTER RYE NY 10580 0 0 1 0 0001185533 GABELLI MARIO J C/O GABELLI ASSET MANAGEMENT INC ONE CORPORATE CENTER RYE NY 10580 0 0 1 0 0001238894 GABELLI GROUP CAPITAL PARTNERS INC 140 GREENWICH AVENUE GREENWICH CT 06830 0 0 1 0 Class B Common Stock 2005-02-11 4 P 0 1000 57.468 A 17000 I By: Investment Partnership The Reporting Persons have less than a 100% interest in this entity. The amount of securities reported as beneficially owned reflects the total amount of securities held by this entity which is greater than Reported Persons' indirect pecuniary interests. The Reporting Persons hereby disclaim beneficial ownership of these securities in excess of their pecuniary interests. /s/James E. McKee Attorney-in-Fact for MARIO J. GABELLI and Secretary of GABELLI ASSET MANAGEMENT INC. and GABELLI GROUP CAPITAL PARTNERS, INC. 2005-02-15