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<SEC-DOCUMENT>0000950123-10-048250.txt : 20100706
<SEC-HEADER>0000950123-10-048250.hdr.sgml : 20100705
<ACCEPTANCE-DATETIME>20100512110025
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-048250
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100512

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GORMAN RUPP CO
		CENTRAL INDEX KEY:			0000042682
		STANDARD INDUSTRIAL CLASSIFICATION:	PUMPS & PUMPING EQUIPMENT [3561]
		IRS NUMBER:				340253990
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		305 BOWMAN ST
		STREET 2:		PO BOX 1217
		CITY:			MANSFIELD
		STATE:			OH
		ZIP:			44901
		BUSINESS PHONE:		4197551011

	MAIL ADDRESS:	
		STREET 1:		305 BOWMAN STREET
		STREET 2:		P.O. BOX 1217
		CITY:			MANSFIELD
		STATE:			OH
		ZIP:			44901
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Correspondence</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">May&nbsp;12, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>VIA EDGAR</U>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, DC 20549-3030

</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">Attn:</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> Mr.&nbsp;Jay Webb<BR>
Reviewing Accountant</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>Re:</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>The Gorman-Rupp Company</B><BR><B>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2009</B><BR><B>
Filed March&nbsp;5, 2010</B><BR><B>
File No.&nbsp;001-06747</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Dear Mr.&nbsp;Webb:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">In
connection with your letter dated April&nbsp;28, 2010, The Gorman-Rupp Company submits the following
responses to your comments.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Form&nbsp;10-K as of December&nbsp;31, 2009</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Item&nbsp;9A. Controls and Procedures, page 11</U>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Evaluation of Disclosure Controls and Procedures, page 11</U>

</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> We note your principal executive officer and the principal financial officer
have
concluded that the Company&#146;s disclosure controls and procedures <I>maintained effective
internal control over financial reporting </I>as of December&nbsp;31, 2009. Please confirm to us
whether your principal executive officer and the principal financial officer had concluded
that
your <U>disclosure controls and procedures</U> were effective as of December&nbsp;31, 2009. Also,
in
future filings, if true, revise the conclusion to clearly state whether your disclosure
controls
and procedures are effective or not effective. Refer to Item&nbsp;307 of Regulation&nbsp;S-K.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Company confirms its Principal Executive Officer and Principal Financial
Officer had concluded that the Company&#146;s disclosure controls and procedures were effective as of
December&nbsp;31, 2009. In future filings, the Company will specifically include its Principal
Executive Officer&#146;s and Principal Financial Officer&#146;s conclusions as to the effectiveness of the
Company&#146;s disclosure controls and procedures as of the end of the year.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> We note your statement that your disclosure controls and procedures are
designed
to ensure that information required to be disclosed in reports that are filed under the
Securities
Exchange Act of 1934 &#147;is recorded, processed, summarized and reported within the time
periods specified in Securities and Exchange Commission rules and forms.&#148; In future filings,</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>please also state, if true, that your disclosure controls and procedures are also designed to
ensure that information required to be disclosed in the reports that you file or submit under
the Exchange Act is accumulated and communicated to your management, including your
principal executive and principal financial officers or persons performing similar functions,
as
appropriate to allow timely decisions regarding required disclosure. Refer to Rule&nbsp;13a-15(e)
of The Exchange Act.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> In future filings, the Company will specifically state that our disclosure
controls
and procedures are also designed to ensure that information required to be disclosed in
Company reports filed under the Exchange Act is accumulated and communicated to
Management, including the Company&#146;s Principal Executive Officer and Principal Financial
Officer, as appropriate, to allow timely decisions regarding required disclosure.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Changes in Internal Control over Financial Reporting, page 11</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> We note your disclosure &#147;There were no other changes in the Company&#146;s
<U><I>disclosure controls and procedures</I></U> that occurred during the most <I>recent fiscal year</I>
that have
materially...&#148; Please confirm to us there were no changes in your <U><I>internal control over</I></U>
<U><I>financial reporting</I></U> that occurred during your <I><U>last fiscal quarter</U></I> and revise your
disclosures in
future filings to indicate, if true, that there were no changes in your <I>internal control over
financial reporting </I>that occurred during your <I>last fiscal quarter</I>. Refer to Item 308(c) of
Regulation&nbsp;S-K.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Company confirms that during the fourth quarter of 2009 there were no
changes in our internal control over financial reporting that materially affected, or were
reasonably likely to materially affect, our internal control over financial reporting. In
future
filings, the Company will specifically state whether there were any changes in our internal
control over financial reporting that occurred during the last fiscal quarter that materially
affected, or were reasonably likely to materially affect, our internal control over financial
reporting.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Item&nbsp;11. Executive Compensation, page 12</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> We note the Director Compensation Table provided on page 11 of the definitive
proxy statement that was incorporated by reference to your Form 10-K. With respect to each
director&#146;s stock option awards, please tell us, and in future filings disclose, the aggregate
grant date fair value computed in accordance with FASB ASC Topic 718 of the awards
presented in column (c)&nbsp;of the table. Refer to Item&nbsp;402(k)(2)(iii) of Regulation&nbsp;S-K.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> Please note that the Company has not awarded stock options to any of its
Directors. As disclosed in Footnote (2)&nbsp;to the Director Compensation Table, the Company has
awarded 500 Common Shares from the Company&#146;s treasury each July 1 to each Non-Employee Director
then serving on the Board. The fair value of the award is equal to the average market price of
our Common Shares on the date of the award multiplied times the amount of our Common Shares
awarded. As also disclosed in Footnote (2)&nbsp;to the Director Compensation Table, the fair value
of each of the awards of 500 Common Shares on July&nbsp;1,</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>2010 was $10,240. Accordingly, we believe the Company complied with the Instructions of Item
402(k)(2)(iii) of Regulation S-K for 2009, and will continue to do so in future filings.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Management&#146;s Discussion and Analysis, page 32</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Results of Operations 2009 Compared to 2008, page 32</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> In future filings, please expand your discussion of the underlying reasons
for the
changes in your line items. For instance, in your discussion of the reasons for the decline
in
net sales in 2009 where you site the impact of the global recession on sales, explain whether
the underlying reason impacted sales volume, sales prices, or a mix of the two, quantifying
where possible. We also note that the reasons for the almost 43% change in other income in
2009 were not discussed. Furthermore, while it appears that you have explained the reasons
for your declines in sales in certain markets totaling a $51.6&nbsp;million decline in sales that
was
partially offset by an increase in custom pump sales of $4.0&nbsp;million, approximately one-
quarter of the $64.4&nbsp;million change does not appear to have been explained in your results.
In
future filings, please expand your discussion of the changes in your results to quantify, to
the
extent known, the various components of material changes in your line items, in order to give
readers a fuller understanding of your results.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> In future filings, to the extent known, the Company will expand the
discussion of
the underlying reasons for material changes in financial statement line items and include
quantification, to the extent known, about various components of material changes in the
financial statement line items.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The seventh paragraph on page 32 discloses the primary reason for the decline in &#147;Other
income&#148;, which reads: <I>Other income in 2009 was $1.2&nbsp;million compared to $2.1&nbsp;million
in 2008, a decrease of $900,000 or 42.9%. Interest income decreased $827,000 primarily
due to a decline in interest rates. </I>Please note that the $827,000 interest income decrease
comprises approximately 90% of the total $900,000 decrease.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Trends, page 33</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Comment:</U> We note that although your &#147;Trend&#148; section mentions that you are not subject
to
material market risks as a result of your export sales or operations outside the United
States,
and repeats information from the legal proceedings disclosure regarding potential lawsuits to
which you may be subject, your disclosure does not include a balanced, executive-level
discussion that provides analysis of these risks or the other important events, themes or
other
significant matters with which management is concerned primarily in evaluating your
financial condition and operating results. Please expand your disclosure in future filings,
as
applicable, to provide an executive level analysis of your material business opportunities,
challenges and risks, such as those presented by known material trends and uncertainties, on
which the company&#146;s executives are most focused, and the actions they are taking in response
to these trends and uncertainties. Please also provide an executive-level discussion of the
business, industry and technological trends that are driving the sales of your products and
that
are affecting your operating results. Please see Interpretative Release No.&nbsp;33-8350,
available</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV style="margin-top: 10pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt"><TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>on our Web site at <U>http://www.sec.gov/rules/interp/33-850.htm</U>, for guidance on the
content
and purpose of the executive summary.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> In future filings, the Company will expand its disclosures to include an
executive-
level analysis of our material business opportunities, challenges and risks on which the
Company&#146;s executives are most focused consistent with Release 33-850. Such disclosure will
consider the Company&#146;s actions in response to these trends and uncertainties, as well as the
business, industry and technological trends driving the sales of our products and affecting
our
operating results.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 10pt">In connection with providing its responses to the Staff&#146;s comments, the Company acknowledges the
following:
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company is responsible for the adequacy and accuracy of the disclosure in the
filings;</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 10pt">If you or any other member of your Staff has any further questions or comments concerning the
Company&#146;s responses, please contact me at (419)&nbsp;755-1397.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Wayne L. Knabel
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Wayne L. Knabel&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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