SEC Comment Letter for GRAHAM CORP (GHM) (CIK 0000716314) (GHM) — Dec 8, 2008
GRAHAM CORP (GHM) (CIK 0000716314)
Date: Dec. 8, 2008 · CIK: 0000716314 · Accession: 0000000000-08-060196
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-08462
Letter
Re: Graham Corporation Form 10-K for the year ended March 31, 2008 Filed June 3, 2008 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 , A n g e l a C r a n e A c c o u n t i n g B r a n c h C h i e f
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
Mail Stop 3030 December 3, 2008
VIA U.S. MAIL Mr. J. Ronald Hansen Vice President – Finance and Administ ration and Chief Financial Officer 20 Florence Avenue Batavia, New York 14020
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
December 3, 2008
VIA U.S. MAIL
Mr. J. Ronald Hansen Vice President – Finance and Administ ration and Chief Financial Officer
20 Florence Avenue Batavia, New York 14020
Re: Graham Corporation
Form 10-K for the year ended March 31, 2008
Filed June 3, 2008 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 ,
A n g e l a C r a n e A c c o u n t i n g B r a n c h C h i e f