Witham looked to be coasting to a good win at home on Tuesday and in doing so securing their first three points of the season.
They were leading 2-0 with just three minutes on the clock remaining when the visitors struck twice with goals from their two substitutes, Marc Allen and Louis Allen.
It was a bitter blow for Witham manager George Young who was keen for his players to gain their first victory.
Witham's goals came in the first half both scored by Declan Perkins, the first with his head after 12 minutes and then lobbing the goalkeeper after 20 minutes.
For most of the half Witham were well on top but were caught offside on too many occasions.
After the break Horsham rallied well, yet Witham still had the best chances with Tony Constantinou twice failing to score with just the goalkeeper to beat, and Nick Cowley and Grant Wedlock blasting the ball high over the bar when in scoring positions.
Those two late Horsham goals spoilt Witham's night.
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