SEC Comment Letter 0000000000-24-005780 to GRAHAM CORP (GHM) (CIK 0000716314) (GHM)
GRAHAM CORP (GHM) (CIK 0000716314)
Date: May 17, 2024 · CIK: 0000716314 · Accession: 0000000000-24-005780
AI Filing Summary & Sentiment
File numbers found in text: 333-279355
Letter
United States securities and exchange commission logo May 17, 2024 Christopher J. Thome Chief Financial Officer Graham Corporation 20 Florence Avenue Batavia, NY 14020 Re:Graham Corporation Registration Statement on Form S-3 Filed May 13, 2024 File No. 333-279355 Dear Christopher J. Thome: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Uwem Bassey at 202-551-3433 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Alexander R. McClean, Esq.
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United States securities and exchange commission logo
May 17, 2024
Christopher J. Thome
Chief Financial Officer
Graham Corporation
20 Florence Avenue
Batavia, NY 14020
Re:Graham Corporation
Registration Statement on Form S-3
Filed May 13, 2024
File No. 333-279355
Dear Christopher J. Thome:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Uwem Bassey at 202-551-3433 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Alexander R. McClean, Esq.