8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): July 26, 2007

THE GORMAN-RUPP COMPANY

(Exact Name of Registrant as Specified in its Charter)

          Ohio          
(State or Other Jurisdiction of Incorporation)

1-6747	34-0253990
(Commission File Number)	(I.R.S. Employee Identification No.)

305 Bowman Street, Mansfield, Ohio	44903
(Address of Principal Executive Offices)	(Zip Code)

          (419) 755-1011          
(Registrant’s Telephone Number, Including Area Code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

     On July 26, 2007, The Gorman-Rupp Company issued a news release announcing its unaudited financial results for the second quarter ended June 30, 2007. This news release is included as Exhibit 99 and is being furnished, not filed, with this Current Report on Form 8-K.

Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

Exhibit
(99)	News Release dated July 26, 2007

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

THE GORMAN-RUPP COMPANY
By	/s/ David P. Emmens
	David P. Emmens Corporate Counsel and Secretary

July 27, 2007

EXHIBIT INDEX

Exhibit	Page
(99) News Release dated July 26, 2007		3

-2-

EX-99

Exhibit 99
Page 1

GORMAN-RUPP REPORTS RECORD SECOND QUARTER AND SIX MONTH RESULTS

Mansfield, Ohio — July 26, 2007 — The Gorman-Rupp Company (AMEX:GRC) reports record earnings and sales for the second quarter and six months ended June 30, 2007.

Net income during the second quarter of 2007 increased 18.9% to $6,538,000 compared to $5,499,000 for the same period in 2006. Net sales during the quarter increased 17.3% to $79,647,000 compared to $67,905,000 in 2006. Earnings per share for the second quarter 2007 were $0.49 compared to $0.41 during 2006.

Net income for the first six months of 2007 increased 15.9% to $11,630,000 compared to $10,037,000 during 2006. Net sales increased 14.2% to $154,108,000 during the first six months of 2007 compared to $134,992,000 during 2006. Earnings per share for the first six months of 2007 were $0.87 compared to $0.75 in 2006.

Record net income resulted from additional sales and corresponding improvement in manufacturing efficiencies during the quarter. The Company’s Mansfield Division and Patterson Pump Company subsidiary both reported strong sales of pumps and pump systems for water, wastewater and de-watering applications. Integration of Gorman-Rupp Europe B.V. into the Company continued during the quarter, providing expanded European market opportunities.

Patterson Pump Company completed on-time delivery in June of a $15.0 million pump order for a New Orleans flood control project.

The backlog of orders at June 30, 2007 was $98.0 million compared to the record $115.2 million at March 31, 2007. The decrease primarily reflects the record level of shipments during the quarter.

Jeffrey S. Gorman, President and CEO, stated, “We are extremely pleased with the record sales and earnings during the second quarter and first six months. 2007 is shaping up to be a very good year for Gorman-Rupp. Our product diversity in the fluid-handling markets, and related infrastructure, has produced very positive results both domestically and internationally”.

David P. Emmens
Corporate Secretary
The Gorman-Rupp Company
Telephone (419) 755-1477

For information contact Robert E. Kirkendall, Senior Vice President & CFO, Telephone (419) 755-1294.

The Gorman-Rupp Company designs, manufactures and sells pumps and related equipment (pumps and motor controls) for use in water, wastewater, construction, industrial, petroleum, original equipment, agriculture, fire protection, heating ventilating and air conditioning (HVAC), military and other liquid handling applications.

Exhibit 99
Page 2

The Gorman-Rupp Company and Subsidiaries
Condensed Consolidated Statements of Income (unaudited)
(in thousands of dollars, except per share data)

	Three Months Ended June 30,				Six Months Ended June 30,
	2007		2006		2007		2006
Net sales	$	79,647	$	67,905	$	154,108	$	134,992
Cost of products sold		61,548		52,318		119,944		104,455
Gross Profit		18,099		15,587		34,164		30,537
Selling, general and administrative expenses		8,286		7,643		16,726		15,749
Operating Income		9,813		7,944		17,438		14,788
Other income (expense) — net		625		439		1,043		643
Income Before Income Taxes		10,438		8,383		18,481		15,431
Income taxes		3,900		2,884		6,851		5,394
Net Income	$	6,538	$	5,499	$	11,630	$	10,037
Basic and Diluted Earnings Per Share	$	0.49	$	0.41	$	0.87	$	0.75

The Gorman-Rupp Company and Subsidiaries
Condensed Consolidated Balance Sheets
(in thousands of dollars)

	Unaudited
	June 30,		December 31,
	2007		2006
Assets
Cash and short-term investments	$	24,630	$	16,855
Accounts receivable — net		52,213		45,135
Inventories — net		51,241		50,299
Deferred income taxes and other current assets		3,048		7,829
Total Current Assets		131,132		120,118
Property, Plant and Equipment — Net		54,785		52,351
Deferred income taxes and other assets		19,908		15,071
Total Assets	$	205,825	$	187,540
Liabilities and Shareholders’ Equity
Accounts payable	$	15,308	$	10,417
Accrued liabilities and expenses		21,479		17,229
Total Current Liabilities		36,787		27,646
Income Taxes Payable		1,466		—
Retirement Benefits		1,438		4,185
Postretirement Benefits		28,105		27,567
Minority Interest		483		—
Shareholders’ Equity		137,546		128,142
Total Liabilities and Shareholders’ Equity	$	205,825	$	187,540
Shares outstanding		13,360,004		13,360,004