To report any concerns or complaints relating to Graham Corporation’s accounting, internal accounting controls, financial reporting or auditing practices, you may contact Harter Secrest & Emery LLP, in confidence, by mail, telephone or email as follows:
Harter Secrest & Emery LLP
1600 Bausch & Lomb Place
Rochester, NY 14604-2711
Telephone: 585-231-1186
graham@hselaw.com
Complaints other than those related to accounting, internal accounting controls, financial reporting or auditing practices should be referred to Graham Corporation's Human Resources Department and will be handled in accordance with the Company's normal departmental practices.