X0202 4 2007-01-02 0 0000095301 SEQUA CORP /DE/ SQA-B 0000807249 GAMCO INVESTORS, INC. ET AL ONE CORPORATE CENTER RYE NY 10580 0 0 1 0 0001185533 GABELLI MARIO J C/O GAMCO INVESTORS, INC ONE CORPORATE CENTER RYE NY 10580 0 0 1 0 0001238894 GGCP, INC. 140 GREENWICH AVENUE GREENWICH CT 06830 0 0 1 0 Class B Stock 2007-01-02 4 J 0 2000 D 15000 I By: Investment Partnership These shares were distributed by this entity to a limited partner who is not a Reporting Person. 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 the Reporting Persons indirect pecuniary interests. The Reporting Persons hereby disclaim ownership of these securities in excess of their pecuniary interests. /s/ James E. McKee Attorney-in-Fact for MARIO J. GABELLI and GGCP, INC. and Secretary for GAMCO INVESTORS, INC. 2007-01-03