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
direct617-589-3835direct fax 617-305-3102
emailamyers@davismalm.com