November
29, 2006
Securities
and Exchange Commission
Judiciary
Plaza
450
Fifth
Street, N.W.
Washington,
D.C. 20549
Attention:
Larry Greene
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Re:
|
Harris
& Harris Group, Inc. (the
"Company")
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Dear
Mr.
Greene:
Pursuant
to our telephone conversation yesterday, please find attached the Registration
Statement on Form N-2 (the "Registration Statement"), which was transmitted
electronically for filing on the date even herewith on behalf of the Company
pursuant to the Securities Act of 1933, (2) the General Instructions to Form
N-2, and (3) Rules 101 and 102 under Regulation S-T.
We
will
file a request for acceleration of the effectiveness of this Registration
Statement after your comments have been received and resolved. If you have
any
questions, please contact the undersigned (212) 582-0900, extension 15 or
Richard Prins from Skadden, Arps, Slate, Meagher & Flom LLP at (212)
735-2790.
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Very truly yours, |
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|
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/s/ Sandra Matrick Forman |
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Sandra Matrick Forman |
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|
General
Counsel |