SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
______________________________________________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1939
Date of Report (Date of earliest event reported): March 12, 1997
GRAHAM CORPORATION
(exact name of registrant as specified in Charter)
Delaware 1-8462 16-1194720
(State of (Commission File Number) (IRS Employer
Incorporation) Identification
Number)
20 Florence Avenue, Batavia, New York 14020
(Address of principal executive offices)
Registrant's telephone number: (716) 343-2216
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Item 1. Not applicable
Item 2. Not applicable
Item 3. Not applicable
Item 4. Not applicable
Item 5. Not applicable
Item 6. Not applicable
Item 7. Not applicable
Item 8. Change in Fiscal Year
The Registrant determined on March 12, 1997 to
change its fiscal year from a December 31 year end
to a March 31 year end.
A new fiscal year will commence on April 1, 1997.
The transition period of January 1 - March 31, 1997
will be reported on Form 10-Q.
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned thereunto duly authorized.
GRAHAM CORPORATION
(Registrant)
Date: March 25, 1997 By __________________________
J. Ronald Hansen
Vice President-Administration and
Chief Financial Officer
