EXHIBIT 99





                           March 26, 2002




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sir or Madam:

   Harris & Harris Group, Inc. (the "Company") has received a
representation letter from Arthur Andersen LLP ("Arthur
Andersen") in connection with the issuance of Arthur Andersen's
audit report included in the Company's Form 10-K for the fiscal
year ended December 31, 2001.  Arthur Andersen has represented to
us, by a letter dated March 26, 2002, that its audit of the
consolidated statement of assets and liabilities of the Company,
including the consolidated schedule of investments, as of
December 31, 2001, and the related consolidated statements of
operations, cash flows and changes in net assets for the year
then ended, was subject to Arthur Andersen's quality control
system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in
compliance with professional standards and that there was
appropriate continuity of Arthur Andersen personnel working on
the audit, availability of national office consultation and
availability of personnel at foreign affiliates of Arthur
Andersen to conduct the relevant portions of the audit.


                            Sincerely,

                            /s/Mel P. Melsheimer
                            ---------------------
                            Mel P. Melsheimer
                            President, Chief
                            Operating Officer,
                            Chief Financial Officer,
                            Treasurer and Chief
                            Compliance Officer