# EDGAR Filing Document

**Accession Number:** 0000716314
**File Stem:** 0001193125-26-211676
**Filing Date:** 2026-5
**Character Count:** 2009
**Document Hash:** 8f9331034351ed71bf6a9d31cbbf14f9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-211676.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001193125-26-211676

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260507

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GRAHAM CORP
- **CENTRAL INDEX KEY:** 0000716314
- **STANDARD INDUSTRIAL CLASSIFICATION:** GENERAL INDUSTRIAL MACHINERY & EQUIPMENT [3560]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 161194720
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 20 FLORENCE AVE
- **CITY:** BATAVIA
- **STATE:** NY
- **ZIP:** 14020
- **BUSINESS PHONE:** 5853432216

**MAIL ADDRESS:**
- **STREET 1:** 20 FLORENCE AVENUE
- **CITY:** BATAVIA
- **STATE:** NY
- **ZIP:** 14020

**Graham Corporation** 

20 Florence Avenue

Batavia, New York

May 7, 2026

**<u>VIA EDGAR</u>**

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 April 30, 2026

(File No. 333-295458)

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. 333-295458), initially filed with the U.S. Securities and Exchange Commission on April 30, 2026, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time on May 11, 2026 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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Graham Corporation | Graham Corporation |
| By: | /s/ Christopher Thome |
|  | Christopher Thome<br> Vice President – Finance, Chief Financial Officer and Chief Accounting Officer |

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