SEC Comment Letter for GRAHAM (GHM) — May 6, 2026
GRAHAM CORP
Date: May 6, 2026 · CIK: 0000716314 · Accession: 0000000000-26-004644
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295458
Letter
Re: Graham Corporation Registration Statement on Form S-3 Filed April 30, 2026 File No. 333-295458 Dear Christopher Thome:
May 6, 2026
Christopher Thome Chief Financial Officer Graham Corporation 20 Florence Avenue Batavia, New York 14020
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 or Jeff Kauten at 202-551-3447 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Alexander R. McClean
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 6, 2026 Christopher Thome Chief Financial Officer Graham Corporation 20 Florence Avenue Batavia, New York 14020 Re: Graham Corporation Registration Statement on Form S-3 Filed April 30, 2026 File No. 333-295458 Dear Christopher 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 or Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Alexander R. McClean </TEXT> </DOCUMENT>