CORRESP: Correspondence
Published on May 5, 2008
Harris & Harris Group Letterhead
May 5, 2008
Mr. Larry Greene, Esq.
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
Re: Harris & Harris Group, Inc. (the "Company")
File Number 333-138996
Dear Mr. Greene:
Pursuant to Securities Act Release 6510 (February 15, 1984), we are hereby
requesting selective review of Post-Effective Amendment No. 3 to our
Registration Statement on Form N-2 (File No. 333-138996) under the
Securities Act of 1933, a marked copy of which was filed on April 4, 2008,
with the Securities and Exchange Commission (the "Registration Statement").
The Registration Statement is similar to Pre-Effective Amendment No. 2 to
our Registration Statement on Form N-2 (File No. 333-138996) filed on
April 23, 2007. The purpose of the amendment was to incorporate by
reference our updated financial statements and to generally update the
document. There have been no material changes to the nature of our
investments or our use of proceeds.
Please feel free to contact the undersigned at 212-582-0900 or
Richard Prins of Skadden, Arps, Slate, Meagher & Flom LLP at 212-735-3000.
Sincerely,
/s/ Sandra Matrick Forman
Sandra Matrick Forman
General Counsel and Chief
Compliance Officer