Аннотация:Phase speeds and attenuations of symmetrical and antisymmetrical waves with PSV polarization in a heterogeneous composite plate with an elastic core and nematic elastomer coating are studied. The nematics are characterized not only by strong anisotropy of the viscoelastic properties, but also by an additional degree of freedom that allows rotation of long molecules and chains with respect to the main orientation direction. The analysis is based on an effective model of such a medium developed previously for description of isothermal low-frequency processes. This model made it possible to find specific effects of polarization of acoustic waves in infinite media. These extraordinary polarization effects lead to the quasi-resonance phenomena in an elastonematic composite as considered.