As the name of the name suggests this is again a company which was established on the ruins of Poljot from which the Seconda brand was taken. Company is based in Moscow. Since the company with the name Sekonda exist also in China (ex. UK company - check next subsection), I don't know how this co existence of the same brand exist and if there is some connection. 

Sekonda main product lines are again watches with quartz movements, but also Miyota and ETA mechanical movemewnts can be found. I was not able to find any watch with the russian movement. So I have just one watch with Miyota 8250 movement.