Exhibit 107

CALCULATION OF FILING FEE TABLE

Form S-3

(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(1) 		   

Proposed 

Maximum 

Offering 

Price Per 

Unit(2) 

   

Maximum

Aggregate

Offering

Price(3)

   

Fee

Rate

   

Amount of
Registration

Fee

               
Equity    Common Stock, $0.10 par value per share    457(o)    —    —    —    $ —    $ —
               
Equity    Preferred Stock,  $1.00 par value per share    457(o)    —    —    —    —    —
               
Other    Warrants    457(o)    —    —    —    —    —
               
Other    Purchase Contracts    457(o)    —    —    —    —    —
               
Other    Units    457(o)    —    —    —    —    —
               

Unallocated 

(Universal) 

Shelf

    Unallocated (Universal) Shelf    457(o)    —    —    $150,000,000(4)     0.00014760     $22,140.00 
         
Total Offering Amounts       $150,000,000        $22,140.00 
         
Total Fee Offsets             —
         
Net Fee Due                   $22,140.00 

 

(1)

The securities registered hereunder include such indeterminate number of (a) shares of common stock, (b) shares of preferred stock, (c) warrants to purchase common stock, preferred stock or other securities, (d) purchase contracts and (e) units consisting of some or all of these securities, as may be sold from time to time by the registrant. There are also being registered hereunder an indeterminate number of the securities as shall be issuable upon conversion, exchange or exercise of any securities that provide for such issuance. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement shall also cover any additional shares of the registrant’s securities that become issuable by reason of any share splits, share dividends or similar transactions.

(2)

The Proposed Maximum Offering Price Per Unit will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities, or that are issued in units.

(3)

The Maximum Aggregate Offering Price will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities, or that are issued in units.

(4)

Estimated solely for the purpose of calculating the registration fee. Subject to Rule 462(b) under the Securities Act, the aggregate maximum offering price of all securities issued by the registrant pursuant to this registration statement will not exceed $150,000,000.