July 24,
2009
Securities
and Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
Attention:
Larry Greene
|
Re:
|
Harris & Harris
Group, Inc. (the "Company")
|
Dear Mr.
Greene:
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 any remaining 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.
Very
truly yours,
/s/
Sandra Matrick Forman
Sandra
Matrick Forman
General
Counsel