Andrew D. Myers
November 29, 2005
VIA EDGAR
Securities and Exchange Commission
Mail Stop 3561
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: John Reynolds
Assistant Director
Division of Corporation Finance
Re: Harbor Acquisition Corporation
Form 8-A Registration Statement under Section 12(b) of the Securities Exchange Act of 1934
Dear Mr. Reynolds:
Harbor Acquisition Corporation (the “Registrant”) has filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form 8-A (the “Registration Statement”). The Registrant hereby requests that the effectiveness of the Registration Statement be accelerated to coincide with the effectiveness of the Company’s Registration Statement on Form S-1 under the Securities Act of 1933, No. 333-126300, which was filed with the Commission on June 30, 2005 and amended on August 15, 2005, September 29, 2005, November 15, 2005 and November 25, 2005.
If you have any questions, please do not hesitate to call William F. Griffin, Jr., at this office, or the undersigned.
Very truly yours,
Andrew D. Myers
ADM/rld
Enclosures
direct 617-589-3835 direct fax 617-305-3102
email amyers@davismalm.com
cc: Mr. Robert J. Hanks
Mr. David A. Dullum
Elizabeth Hughes, Esquire
William F. Griffin, Jr., Esquire
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