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                                                                    EXHIBIT 99.3

                         HARBOR ACQUISITION CORPORATION

                  CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS

     Harbor Acquisition Corporation (the "Company") has a Code of Ethics
applicable to all employees of the Company. All senior financial officers,
including the Chief Executive Officer, the chief financial officer, the
principal accounting officer, the controller or persons performing similar
functions, are bound by the provisions set forth therein relating to ethical
conduct, conflicts of interest and compliance with law. In addition to the Code
of Ethics, senior financial officers are subject to the following additional
specific policies:

     1.   All senior financial officers are responsible for full, fair,
          accurate, timely and understandable disclosure in the periodic reports
          required to be filed by the Company with the Securities and Exchange
          Commission. Accordingly, it is the responsibility of each senior
          financial officer promptly to bring to the attention of the chief
          financial officer (or the Company's Disclosure Committee, if any), any
          material information of which he or she may become aware that affects
          the disclosures made by the Company in its public filings or otherwise
          assist the chief financial officer (or the Disclosure Committee) in
          fulfilling his or its responsibilities.

     2.   Each senior financial officer shall promptly bring to the attention of
          the Audit Committee any information he or she may have concerning (a)
          significant deficiencies in the design or operation of internal
          controls which could adversely affect the Company's ability to record,
          process, summarize and report financial data or (b) any fraud, whether
          or not material, that involves management or other employees who have
          a significant role in the Company's financial reporting, disclosures
          or internal controls.

     3.   Each senior financial officer shall promptly bring to the attention of
          the legal counsel to the Company or the Chief Executive Officer and to
          the Audit Committee any information he or she may have concerning any
          violation of the Company's Code of Ethics, including any actual or
          apparent conflicts of interest between personal and professional
          relationships, involving any management or other employees who have a
          significant role in the Company's financial reporting, disclosures or
          internal controls.

     4.   Each senior financial officer shall promptly bring to the attention of
          the legal counsel to the Company or the Chief Executive Officer and to
          the Audit Committee any information he or she may have concerning
          evidence of a material violation of the securities or other laws,
          rules or regulations applicable to the Company and the operation of
          its business, by the Company or any agent thereof, or of violation of
          the Code of Ethics or of this Code of Ethics for Senior Financial
          Officers.

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     5.   The Board of Directors shall determine, or designate appropriate
          persons to determine, appropriate actions to be taken in the event of
          violations of the Code of Ethics or of this Code of Ethics for Senior
          Financial Officers by the Company's senior financial officers. Such
          action shall be reasonably designed to deter wrongdoing and to promote
          accountability for adherence to the Code of Ethics and to this Code of
          Ethics for Senior Financial Officers, and shall include, as
          appropriate, written notice to any individual that the Board of
          Directors determines has violated the provisions of the Code of Ethics
          or this Code of Ethics for Senior Financial Officers, censure by the
          Board of Directors, demotion or re-assignment of the individual
          involved, suspension with or without pay or benefits (as determined by
          the Board of Directors) and termination of the individual's
          employment. In determining what action is appropriate in a particular
          case, the Board of Directors, or such designee of the Board of
          Directors, shall take into account all relevant information, including
          the nature and severity of the violation, whether the violation
          appears to have been intentional or inadvertent, whether the
          individual in question had been advised prior to the violation as to
          the proper course of action and whether or not the individual in
          question had committed other violations in the past.


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