CORRESP: Correspondence
Published on September 18, 2009
September 18, 2009
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
DC 20549
Attention: Mr.
Larry Greene
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Re:
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Harris
& Harris Group, Inc.
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Registration
Statement on Form N-2
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File No
333-160781
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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. 1 to the Registration
Statement on Form N-2 so that it may become effective by 4:30 p.m. on Monday,
September 21, 2009, 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.
We acknowledge that:
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·
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the
Company is responsible for the adequacy and accuracy of the disclosure in
the filing;
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·
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should
the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it
does not foreclose the Commission from taking any action with respect to
the filing;
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·
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
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·
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the
Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
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Thank you
for your assistance.
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Sincerely,
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HARRIS
& HARRIS GROUP, INC.
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By:
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/s/ Sandra Matrick
Forman
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Sandra
Matrick Forman
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General
Counsel and Chief Compliance Officer
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