SEC Comment Letter for GRAHAM CORP (GHM) (CIK 0000716314) (GHM) — Mar 4, 2024

GRAHAM CORP (GHM) (CIK 0000716314)
Date: March 4, 2024 · CIK: 0000716314 · Accession: 0000000000-24-002407

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File numbers found in text: 001-08462

Date

March 4, 2024

Author

Office of Technology

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UPLOAD

Company

GRAHAM CORP (GHM) (CIK 0000716314)

Letter

United States securities and exchange commission logo March 4, 2024 Christopher J. Thome Vice President-Finance & Chief Financial Officer Graham Corp 20 Florence Ave Batavia, NY 14020 Re:Graham Corp Form 10-K for the Year Ended March 31, 2023 File No. 001-08462 Dear Christopher J. Thome: 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 Technology cc: Christina McLeod

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United States securities and exchange commission logo
March 4, 2024
Christopher J. Thome
Vice President-Finance & Chief Financial Officer
Graham Corp
20 Florence Ave
Batavia, NY 14020
Re:Graham Corp
Form 10-K for the Year Ended March 31, 2023
File No. 001-08462
Dear Christopher J. Thome:
            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 Technology
cc:       Christina McLeod

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