April 5, 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
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Dear Mr. Greene:

Filed herewith is the Schedule 14A, including the definitive proxy statement and
proxy card. We plan to mail the proxy materials to shareholders on approximately
April 5, 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