-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GUP9YaJN4NNNFQX4pg3Xb0EYRKDxIxsDVPWOneZAy/yLZecTT2DdIeTc+5fjOZzl jcKpqI9gyRNlEv5qKqjmbA== 0001047469-06-005593.txt : 20061025 0001047469-06-005593.hdr.sgml : 20061025 20060425135714 ACCESSION NUMBER: 0001047469-06-005593 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harbor Acquisition Corp. CENTRAL INDEX KEY: 0001331945 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 562518836 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BOSTON PLACE STREET 2: SUITE 3630 CITY: BOSTON STATE: MA ZIP: 02108 BUSINESS PHONE: 617-624-8409 MAIL ADDRESS: STREET 1: ONE BOSTON PLACE STREET 2: SUITE 3630 CITY: BOSTON STATE: MA ZIP: 02108 CORRESP 1 filename1.htm

Andrew W. Myers

April 25, 2006

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Mail Stop 3561
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

Attn:		Michael Kearney, Branch Chief Division of Corporation Finance
Re:		Harbor Acquisition Corporation Registration Statement No. 333-126300

Dear Mr. Kearney:

In response to our conversation today, this serves to confirm that the disclosure in the above-referenced Registration Statement on Form S-1, as amended, that purchasers of the warrants in the private placement will be limited to officers, directors and initial stockholders is correct in spite of language in the Warrant Placement Agreement that allows for "nominees" of such persons to purchase such securities. The Company will modify Section 1 of the Warrant Placement Agreement to remove the reference to nominees.

If you have any questions concerning the material provided herein, please do not hesitate to call William F. Griffin, Jr., at this office, or the undersigned.

Very truly yours,

/s/ Andrew D. Myers

Andrew D. Myers

ADM:ran
Enclosures

cc:: Mr. Robert J. Hanks
Mr. David A. Dullum
Elizabeth Hughes, Esquire
William F. Griffin, Jr., Esquire

direct 617-589-3835 direct fax 617-305-3102
email amyers@davismalm.com

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