-----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, P32iN8zui/fAFXmlW4psJ3yOgG5L+kKHfDRTQxsJgWpz5LVBLpivGa9OIWKnMqkt GlH+RaMXw2IYvfIPZL8QHw== 0001047469-06-005611.txt : 20061025 0001047469-06-005611.hdr.sgml : 20061025 20060425172653 ACCESSION NUMBER: 0001047469-06-005611 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

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:

This letter confirms that the Underwriters in the above-referenced offering currently expect to sell only the number of shares subject to the above registration statement.

If you have any questions concerning the information provided herein, please do not hesitate to call Elizabeth R. Hughes at Venable LLP, our counsel.

	Yours truly,
	FERRIS, BAKER WATTS, INCORPORATED
	/s/ SCOTT BASS Scott Bass, Vice President

Enclosures

cc:

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

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