Exhibit 107

CALCULATION OF FILING FEE TABLE

Form S-8

(Form Type)

Graham Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

 

               
Security Type   Security Class
Title		   Fee
Calculation
Rule		   Amount
Registered		   Proposed
Maximum
Offering
Price Per
Unit		   Maximum
Aggregate
Offering
Price		   Fee
Rate		   Amount of
Registration
Fee
               
Equity   Common Stock, $0.10 par value per share   Other (1)   300,000(2)(3)    $15.96(1)    $4,788,000   .00011020   $527.64
         
Total Offering Amounts     $4,788,000     $527.64
         
Total Fee Offsets         — (4)
         
Net Fee Due               $527.64

 

(1)

Estimated in accordance with paragraphs (c) and (h) of Rule 457 under the Securities Act of 1933, as amended (the “Securities Act”), solely for purposes of calculating the registration fee. The price for Graham Corporation’s (the “Company”) common stock, $0.10 par value per share (“Common Stock”) being registered hereby is based on a price of $15.96 per share of Common Stock, which is the average of the high ($16.30) and low ($15.63) trading prices for a share of Common Stock on August 28, 2023, as reported on the New York Stock Exchange.

(2)

Reflects 300,000 additional shares of Common Stock issuable under the 2020 Graham Corporation Equity Incentive Plan (the “Plan”), as a result of an increase approved by the stockholders of the Company at its 2023 Annual Meeting of Stockholders on August 22, 2023. The Additional Shares are in addition to the shares of Common Stock previously registered for issuance under the Plan pursuant to the Company’s Registration Statement on Form S-8 (File No. 333-249924) filed with the Securities and Exchange Commission on November 6, 2020.

(3)

Pursuant to Rule 416(a) of the Securities Act, this Registration Statement also covers any additional shares of Common Stock that become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration that results in an increase in the number of outstanding shares of Common Stock.

(4)

The Company does not have any fee offsets.