Correspondence 0001193125-24-142854 from GRAHAM CORP (GHM) (CIK 0000716314) (GHM)
GRAHAM CORP (GHM) (CIK 0000716314)
Date: May 20, 2024 · CIK: 0000716314 · Accession: 0001193125-24-142854
AI Filing Summary & Sentiment
File numbers found in text: 333-279355
Letter
Acceleration Request
Graham Corporation
20 Florence Avenue
Batavia, New York
May 20, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Graham Corporation
Registration Statement on Form S-3
Filed May 13, 2024
(File No. 333-279355)
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Graham Corporation, a Delaware corporation, hereby requests that the effectiveness of the registration statement on Form S-3 (File No. 333-279355), initially filed with the U.S. Securities and Exchange Commission on May 13, 2024, be accelerated so that the registration statement becomes effective at 5:00 p.m. Eastern Time on May 22, 2024 or as soon thereafter as practicable.
If you have any questions or comments, please contact Alexander McClean of Harter Secrest & Emery at (585) 231-1248.
Very truly yours,
Graham Corporation
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CORRESP 1 filename1.htm Acceleration Request Graham Corporation 20 Florence Avenue Batavia, New York May 20, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Graham Corporation Registration Statement on Form S-3 Filed May 13, 2024 (File No. 333-279355) Ladies and Gentlemen: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Graham Corporation, a Delaware corporation, hereby requests that the effectiveness of the registration statement on Form S-3 (File No. 333-279355), initially filed with the U.S. Securities and Exchange Commission on May 13, 2024, be accelerated so that the registration statement becomes effective at 5:00 p.m. Eastern Time on May 22, 2024 or as soon thereafter as practicable. If you have any questions or comments, please contact Alexander McClean of Harter Secrest & Emery at (585) 231-1248. Very truly yours, Graham Corporation By: /s/ Christopher Thome Christopher Thome Vice President – Finance, Chief Financial Officer and Chief Accounting Officer