SEC Comment Letter 0000000000-23-008245 to GORMAN RUPP CO (GRC) (CIK 0000042682) (GRC)
GORMAN RUPP CO (GRC) (CIK 0000042682)
Date: Aug. 1, 2023 · CIK: 0000042682 · Accession: 0000000000-23-008245
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File numbers found in text: 001-06747
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United States securities and exchange commission logo
August 1, 2023
James C. Kerr
Chief Financial Officer
The Gorman-Rupp Company
600 South Airport Road
Mansfield, Ohio 44903
Re:The Gorman-Rupp Company
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 8, 2023
File No. 001-06747
Dear James C. Kerr:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation