CORRESP: Correspondence
Published on May 10, 2007
Harris & Harris Group
May 10, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Larry Greene
Re: Harris & Harris Group, Inc.
Registration Statement on Form N-2
File Nos. 814-176 and 333-138996
Dear Mr. Greene:
In accordance with Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, Harris &
Harris Group, Inc. (the "Company") hereby requests
acceleration of the effective date of the above-captioned
Pre-Effective Amendment No. 2 to the Registration Statement
on Form N-2 so that it may become effective by 12:00 p.m.
(noon) on Friday, May 11, 2007, or as soon as practical
thereafter.
The Company hereby requests that we be notified of
such effectiveness by a telephone call to Sandra Matrick
Forman of the Company at (212) 582-0900 and that such
effectiveness also be confirmed in writing. Thank you for
your assistance.
Sincerely,
HARRIS & HARRIS GROUP, INC.
By: /s/ Sandra Matrick Forman
--------------------------
Sandra Matrick Forman
General Counsel and
Chief Compliance Officer