X0202 4 2007-08-20 0 0000095301 SEQUA CORP /DE/ SQA-A 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 A Common Stock 2007-08-20 4 P 0 700 168.8783 A 20200 I BY: Investment Partnership - III Class A Common Stock 2007-08-20 4 P 0 500 168.8783 A 2000 I By: Investment Partnership - IV Class A Common Stock 20000 I By: Investment Partnership - I Class A Common Stock 16200 I By: Investment Partnership - II Class A Common Stock 1000 I By: Investment Partnership - V Class A Common Stock 1000 I By: Investment Partnership - VI Class A Common Stock 2000 D Class A Common Stock 15000 I By: Entities Class A Common Stock 2000 D 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. These securities are owned by GAMCO Investors, Inc. ("GBL"). GGCP, Inc. and Mr. Mario J. Gabelli have less than a 100% interest in GBL and hereby disclaim ownership of these securities in excess of their pecuniary interests. Shares held by entities that Mr. Gabelli controls. Mr. Gabelli may have less than 100% interest in these entities. The other Reporting Persons have no pecuniary interest in these securities. Shares held by Mr. Gabelli. The other Reporting Persons have no pecuniary interest in these securities. /s/ Peter D. Goldstein Attorney-in-Fact for MARIO J. GABELLI and GGCP, INC. and Secretary for GAMCO INVESTORS, INC. 2007-08-22