The Hatters start the season on -30 points after being punished for financial irregularities and failing to comply with Football League insolvency rules. It was take some effort to overhaul that many points and still earn enough points for survival.
"This game gives us the opportunity to do something for Luton," said Gray.
"You feel totally disappointed with how they've been punished for the actions of the previous board.
"They're not our problems, of course, but it's nice to be able to go there and give them a game and do something for them in that respect."
Luton Town v Northampton. Saturday 3:00pm.