April 25, 2005




United States Securities and Exchange Commission
Division of Investment Management
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. Larry Greene

Re: Harris & Harris Group, Inc.
File Number 814-176

Dear Mr. Greene:

Filed herewith is a Schedule 14A (DEFA14A) including
additional definitive proxy soliciting materials. We plan
to mail the proxy materials to shareholders on
approximately April 26, 2005. Please contact the
undersigned at 212-582-0900, ext. 15 with any questions.

Sincerely,

/s/ Sandra Matrick Forman

Sandra Matrick Forman
General Counsel and
Chief Compliance Officer