April
23,
2007
Securities
and Exchange Commission
Judiciary
Plaza
450
Fifth
Street, N.W.
Washington,
D.C. 20549
Attention:
Larry Greene
| |
Re:
|
Harris
& Harris Group, Inc. (the
"Company")
|
Dear
Mr.
Greene:
Please
find attached Pre-Effective Amendment Number 2 to 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 any remaining comments have been received and resolved. If
you
have any questions, please contact the undersigned at (212) 582-0900,
extension 15, or Richard Prins from Skadden, Arps, Slate, Meagher & Flom LLP
at (212) 735-2790.
Very
truly yours,
/s/
Sandra Matrick Forman
Sandra
Matrick Forman
General
Counsel