SEC Comment Letter 0000000000-24-002407 to GRAHAM CORP (GHM) (CIK 0000716314) (GHM)
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
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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