CORRESP: Correspondence
Published on May 27, 2008
Harris & Harris Group Letterhead
May 27, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Larry Greene
Re: Harris & Harris Group, Inc.
Registration Statement on Form N-2
File No 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
Post-Effective Amendment No. 4 to the Registration Statement on Form N-2
so that it may become effective by 12:00 p.m. (noon) on Thursday,
May 29, 2008, 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