SCHEDULE 13G
Under the Securities and Exchange Act of 1934
1
(Amendment No.)
Graham Corp
(Name of Issuer)
Common stock
(Title of Class of Securities)
384556106
(CUSIP Number)
1. NAME OF REPORTING PERSON
S.S or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
Van Den Berg Management TAX # 953017097
2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
A
B x
3 SEC USE ONLY4 CITIZENSHIP OR PLACE OF ORGANIZATION
USA
5 SOLE VOTING POWER
0
6 SHARED VOTING POWER
146,580
7 SOLE DISPOSITIVE POWER
0
8 SHARED DISPOSITIVE POWER
146,580
9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
146,580
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
N/A
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
8.8%
12 TYPE OF REPORTING PERSON*
IA
Item 1.
(a) Name of Issuer
Graham Corp.
(b) Address of Issuer's Principal Executive Offices
20 Florence Ave, Batavia, NY 14020-3387
Item 2.
(a) Name of Person Filing
VAN DEN BERG MANAGEMENT IRS# 953017097
(b) Address of Principal Business Office or, if none, Residence
805 Las Cimas Parkway
Suite 430
Austin, Texas 78746
(c) Citizenship
USA
(d) Title of Class of Securities
Common stock
(e) CUSIP Number
384556106
Item 3. If this statement is filed pursuant to Rule 13d-l(b), or 13d-2(b),
check whether the person filing is a:
(a) Broker or Dealer registered under Section 15 of the Act
(b) Bank as defined in section 3(a)(6) of the Act
(c) Insurance Company as defined in section 3(a)(19) of the act
(d) Investment Company registered under section 8 of the Investment Company
Act
(e) Investment Adviser registered under section 203 of the Investment
Advisers Act of 1940
(f) Employee Benefit Plan, Pension Fund which is subject to the provisions of
the Employee Retirement Income Security Act of 1974 or Endowment Fund; see
240.13d-l(b)(l)(ii)(F)
(g) Parent Holding Company, in accordance with 240.13d-l(b)(ii)(G)
(Note: See Item 7)
(h) Group, in accordance with 240.13d-l(b)(l)(ii)(H)
Item 4. Ownership
(a) Amount Beneficially Owned
146,580
(b) Percent of Class
8.8%
(c) Number of shares as to which such person has:
(i) sole power to vote or to direct the vote 0
(ii) shared power to vote or to direct the vote 146,580
(iii) sole power to dispose or to direct the disposition of 0
(iv) shared power to dispose or to direct the disposition of 146,580
Item 5. Ownership of Five Percent or Less of a Class.
N/A
Item 6. Ownership of More than Five Percent on Behalf of Another Person
N/A
Item 7. Identification and Classification of the Subsidiary Which
Acquired the Security Being Reported on By the Parent Holding Company
N/A
Item 8. Identification and Classification of Members of the Group
N/A
Item 9. Notice of Dissolution of Group
N/A
Item 10. Certification
After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true,
complete and correct.
Date
01/05/05
Signature
Jim Brilliant / Vice President
Name/Title