STATEMENT CONFIRMING SIGNATORY AUTHORITY



The undersigned reporting person has authorized and designated
William A. Smith, Jr., Carole M. Anderson, Christina J.
Sabatino, any one of them acting individually, to execute, for
and on behalf of the undersigned, in the undersigned's capacity
as an officer and/or director of Graham Corporation (the
"Company"), Forms 3, 4, and 5 and any amendments thereto in
accordance with Section 16(a) of the Securities Exchange Act of
1934 and the rules thereunder.

This Power of Attorney shall remain in full force and effect
until the undersigned is no longer required to file Forms 3, 4,
and 5 with respect to the undersigned's holdings of and
transactions in securities issued by the Company, unless earlier
revoked by the undersigned in a signed writing delivered to the
foregoing authorized signatories.

The undersigned acknowledges that the foregoing authorized
signatories, in serving in such capacity at the request of the
undersigned, are not assuming, nor is Graham Corporation
assuming, any of the undersigned's responsibilities to comply
with Section 16 of the Securities Exchange Act of 1934.




		/s/ James R. Lines
		James R. Lines


July 31, 2003