<SEC-DOCUMENT>0000000000-14-044615-index.html : 20141029
<SEC-HEADER>0000000000-14-044615.hdr.sgml : 20141029
<ACCEPTANCE-DATETIME>20140905125553
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-14-044615
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140905

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GRAHAM CORP
		CENTRAL INDEX KEY:			0000716314
		STANDARD INDUSTRIAL CLASSIFICATION:	GENERAL INDUSTRIAL MACHINERY & EQUIPMENT [3560]
		IRS NUMBER:				161194720
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-14-224704 [HTML]
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>