Results on the Spin Structure of 3He and the Neutron at Low Q$^2$

For the past few decades there has been a strong interest in understanding the nucleon spin structure. Sum rules, including the Gerasimov-Drell-Hearn (GDH), and moments of the nucleon spin structure functions are powerful tools for understanding nucleon structure. The goal of Jefferson Lab experiment E97-110 is to perform a precise measurement of the Q$^2$ dependence of the generalized GDH integral and the moments of the 3He and neutron spin structure functions between 0.02 and 0.3 (GeV/c)$^2$ using the Hall A polarized $^3$He target. This Q$^2$ range will allow us to test the dynamics of Chiral Perturbation Theory, and test the GDH sum rule by extrapolating to the real photon point for $^3$He and the neutron. The measurement will also contribute to the understanding of nucleon resonances. The status of the data analysis will be discussed and some preliminary results will be shown.