Published on October 6, 2009
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the incorporation by reference in this Registration Statement on
Form N-2 of our report dated March 13, 2009
relating to the financial statements and the effectiveness of internal control
over financial reporting, which appears in Harris & Harris Group, Inc.'s
Annual Report on Form 10-K for the year ended December 31, 2008. We
also consent to the references to us under the headings "Selected Condensed
Consolidated Financial Data", "Other Information" and “Experts” in such
Registration Statement.
/s/
PricewaterhouseCoopers LLP
New York,
New York
October
6, 2009