As filed with the Securities and Exchange Commission on December 3, 2007

Registration No. 333-82211

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

SEQUA CORPORATION

(Exact Name of Registrant as Specified in Its Charter)

Delaware	13-1885030
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)

200 Park Avenue
New York, New York	10166
(Address of Principal Executive Offices)	(Zip Code)

1998 Key Employees Stock Option Plan

(Full Title of the Plan)

Kenneth J. Binder

Executive Vice President and Chief Financial Officer

200 Park Avenue

New York, New York 10166

(Name and Address of Agent For Service)

(212) 986-5500

(Telephone Number, Including Area Code, of Agent For Service)

Copy to:

John J. Dowling, III

Senior Vice President, Legal and Corporate Secretary

200 Park Avenue

New York, New York 10166

(212) 986-5500

TERMINATION OF REGISTRATION

This Post-Effective Amendment No. 1 relates to the Registration Statement on Form S-8 (File No. 333-82211) filed on July 2, 1999, pertaining to shares of Class A common stock of the Registrant, no par value per share (the “Common Stock”), to be offered under the 1998 Key Employees Stock Option Plan.

The undersigned Registrant hereby removes and withdraws from registration all shares of the Company’s Common Stock and any additional securities registered pursuant to this Registration Statement that remain unissued.

Item 8.  Exhibits

The following document is filed as an exhibit to this Registration Statement:

Exhibit
Number	Description of Exhibit
24.1	Powers of Attorney

SIGNATURES

            Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this Post-Effective Amendment No. 1 to the Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of New York, state of New York, on this 3rd day of December, 2007.

SEQUA CORPORATION
By:	/s/ Kenneth J. Binder
	Kenneth J. Binder
	Executive Vice President and Chief Financial Officer

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 1 to Form S-8 has been signed below by the following persons in the capacities indicated on this 3rd day of December, 2007.

Signature	Title
*	Vice Chairman and Principal Executive Officer
Martin Weinstein
/s/ Kenneth J. Binder	Principal Financial Officer
Kenneth J. Binder
*	Principal Accounting Officer
Donna M. Costello
*	Chairman of the Board and Director
Peter J. Clare
*	Director
Allan M. Holt
*	Director
Adam Palmer
*	Director
David Squier
/s/ Elliot Wagner	Director
Elliot Wagner

The undersigned, by signing his name hereto, does hereby sign and execute this Post-Effective Amendment No. 1 to Form S-8 on behalf of the above-named officers and directors of Sequa Corporation on this 3rd day of December, 2007, pursuant to powers of attorney executed by such officers and directors, which powers of attorney are filed with the Securities and Exchange Commission as an exhibit to this Post-Effective Amendment No. 1 to Form S-8.

*By:	/s/ Elliot Wagner
	Elliot Wagner

INDEX TO EXHIBITS

Exhibit
Number	Description of Exhibit
24.1	Powers of Attorney