SEC Comment Letter for GRAHAM CORP (GHM) (CIK 0000716314) (GHM) — Jan 24, 2008

GRAHAM CORP (GHM) (CIK 0000716314)
Date: Jan. 24, 2008 · CIK: 0000716314 · Accession: 0000000000-08-004264

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File numbers found in text: 001-08462

Date

January 24, 2008

Author

Martin James

Form

UPLOAD

Company

GRAHAM CORP (GHM) (CIK 0000716314)

Letter

Re: Graham Corporation Form 10-K for the Fiscal-Year ended March 31, 2007 Filed June 5, 2007 File No. 001-08462 Dear Mr. Hansen: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , M a r t i n J a m e s Senior Assistant Chief Accountant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 6010 January 24, 2008 J. Ronald Hansen Chief Financial Officer Graham Corporation 20 Florence Avenue Batavia, NY 14020

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 6010           January 24, 2008   J. Ronald Hansen Chief Financial Officer Graham Corporation 20 Florence Avenue Batavia, NY 14020

 Re: Graham Corporation
  Form 10-K for the Fiscal-Year ended March 31, 2007
  Filed June 5, 2007
File No. 001-08462
Dear Mr. Hansen:   We have completed our review of your Form 10-K and related filings and do not, at this time, have
any further comments.             S i n c e r e l y ,                    M a r t i n  J a m e s          Senior Assistant Chief Accountant

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