-----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,
 S6FzK07sbi++u26yJFKSZC3oymk8qbYCXG2sja7pjqdALvnw9ItmkR0G54JZYOCN
 wbSJOeRLud3tT2tlVgVcNQ==

<SEC-DOCUMENT>0001395165-09-000005.txt : 20090826
<SEC-HEADER>0001395165-09-000005.hdr.sgml : 20090826
<ACCEPTANCE-DATETIME>20090826145115
ACCESSION NUMBER:		0001395165-09-000005
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090826
DATE AS OF CHANGE:		20090826
EFFECTIVENESS DATE:		20090826

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARBOR ASSETS LLC
		CENTRAL INDEX KEY:			0001395165
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-101652
		FILM NUMBER:		091036124

	BUSINESS ADDRESS:	
		STREET 1:		910 FOULK RD SUITE 201
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19803
		BUSINESS PHONE:		770-594-8279

	MAIL ADDRESS:	
		STREET 1:		910 FOULK RD SUITE 201
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19803
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0502</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001395165</cik>
        <entityName>HARBOR ASSETS LLC</entityName>
        <issuerAddress>
            <street1>910 FOULK RD SUITE 201</street1>
            <street2></street2>
            <city>WILMINGTON</city>
            <stateOrCountry>DE</stateOrCountry>
            <zipCode>19803</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>770-594-8279</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2005</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Harbor</firstName>
                <middleName></middleName>
                <lastName>Financial, LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>888 Woodstock Road, Suite 430-173</street1>
                <street2></street2>
                <city>Roswell</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30075</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Managing Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Edward</firstName>
                <middleName>S</middleName>
                <lastName>Walczak</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>888 Woodstock Road, Suite 430-173</street1>
                <street2></street2>
                <city>Roswell</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30075</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Beneficial Owner</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>$1 - $5,000,000</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001395165-09-000004</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2007-01-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>50000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>NA</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>NA</street1>
                    <street2></street2>
                    <city>NA</city>
                    <stateOrCountry>GA</stateOrCountry>
                    <zipCode>30075</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>2056410</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>19</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>HARBOR ASSETS LLC</issuerName>
                <signatureName>Edward S. Walczak</signatureName>
                <nameOfSigner>Edward S. Walczak</nameOfSigner>
                <signatureTitle>Managing Member of the Manager, Harbor Financial, LLC</signatureTitle>
                <signatureDate>2009-08-26</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----