<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-12-03</finalEffectivenessDispDate>
        <accessionNumber>0000950162-07-000726</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000095301</cik>
            <entityName>SEQUA CORP /DE/</entityName>
            <fileNumber>333-66035</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
