[LETTERHEAD
OF HARRIS & HARRIS GROUP, INC.]
Securities
and Exchange Commission
100
F
Street, NE
Washington,
DC 20549
Attention:
Mr. Larry Greene
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Re:
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Harris
& Harris Group, Inc. (the
"Company")
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Dear
Mr.
Greene:
Please
find attached Post-Effective Amendment No. 3 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. The Registration Statement is marked to show
changes from Pre-Effective Amendment No. 2 to the Registration Statement on
Form
N-2, filed with the Securities and Exchange Commission on April 23,
2007.
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 (212) 582-0900 or Richard
Prins from Skadden, Arps, Slate, Meagher & Flom LLP at (212)
735-3000.
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Very
truly yours,
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/s/
Sandra Matrick Forman
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Sandra
Matrick Forman
|
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General
Counsel
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