SEC Comment Letter for GRAHAM CORP (GHM) (CIK 0000716314) (GHM) — Feb 15, 2017

GRAHAM CORP (GHM) (CIK 0000716314)
Date: Feb. 15, 2017 · CIK: 0000716314 · Accession: 0000000000-17-005399

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-08462

Date

March 31, 2016

Author

/s/ Brian Cascio

Form

UPLOAD

Company

GRAHAM CORP (GHM) (CIK 0000716314)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANC E Mail Stop 3030 February 15 , 2017 Via E -mail Mr. Jeffrey Glajch Chief Financial Officer Graham Corp oration 20 Florence Avenue Batavia, New York 14020

Re: Graham Corp oration Form 10-K for the Fiscal Year Ended March 31, 2016 Filed June 1 , 2016 File No . 001-08462

Dear Mr. Glajch :

We have comple ted our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Brian Cascio

Show Raw Text

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

       DIVISION OF
CORPORATION FINANC E

Mail Stop 3030
February 15 , 2017

Via E -mail
Mr. Jeffrey Glajch
Chief Financial Officer
Graham  Corp oration
20 Florence Avenue
Batavia, New York 14020

 Re: Graham  Corp oration
Form 10-K for the Fiscal Year Ended March 31, 2016
Filed June 1 , 2016
File No .  001-08462

Dear Mr. Glajch :

We have comple ted our review of your filings .  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

        /s/ Brian Cascio

        Brian Cascio
Account ing Branch Chief
 Office of Electronics and Machinery

SecProbe.io