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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">UNITED STATES</font></b></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Washington, DC 20549</font></b></p>

<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">FORM 8&#8209;K</font></b></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">CURRENT REPORT Pursuant</font></b></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">to Section 13 or 15(d) of the</font></b></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Securities Exchange Act of 1934</font></b></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date of report (Date of earliest event reported):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>March 6, 2006</u></font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><u><font size="2" face="Times New Roman">JENNIFER CONVERTIBLES, INC.</font></u></b></p>

<p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">(Exact Name of Registrant as Specified in Its Charter)</font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">Delaware</font></p>
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<p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">(State or Other Jurisdiction of Incorporation)</font></p>

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<p style="margin-top: 0; margin-bottom: 0" align="center"><b><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b><font face="Times New Roman"><font size="2">
</font> <b><font
size="2">1-9681&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b><font size="2">
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<b><font size="2">11-2824646</font></b></font></p>
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<p style="margin-top: 0; margin-bottom: 0" align="center"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Commission File
Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (IRS Employer Identification No.)</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p>

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<p style="margin-top: 0; margin-bottom: 0" align="center"><b><font size="2" face="Times New Roman">419 Crossways Park Drive, Woodbury, New York&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
11797&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p>
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<p style="margin-top: 0; margin-bottom: 0" align="center"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Address of Principal Executive
Offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Zip Code)</font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">(516) 496-1900</font></b></p>
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<p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">(Registrant&rsquo;s Telephone Number, Including Area Code)</font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">(Former Name or Former Address, if Changed Since Last Report)</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<i>see</i> General
Instruction A.2. below):</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; o&nbsp;&nbsp; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; o&nbsp;&nbsp; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; o&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; o&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Item 8.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Events.</font></b></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On January 5, 2006, we received a letter from the American Stock Exchange (the &ldquo;Exchange&rdquo;) advising us that we were not in compliance with one of
the Exchange&rsquo;s requirements for continued listing. &nbsp; Accordingly, in order to maintain the continued listing of our common stock, we were required to submit a plan of compliance (the &ldquo;Plan&rdquo;) to the Exchange demonstrating that we would be in
compliance with all of the Exchange&rsquo;s requirements for continued listing within 18 months of the January 5, 2006 letter.&nbsp; We submitted the Plan to the Exchange on February 3, 2006.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On March 1, 2006, we received a letter from the Exchange indicating that the Exchange had completed its review of the Plan and that the Exchange had determined
that the Plan makes a reasonable demonstration of our ability to regain compliance with the Exchange&rsquo;s continued listing standards by the end of the plan period, which has been determined to be no later than July 5, 2007 (the &ldquo;Plan Period&rdquo;).&nbsp;
The Exchange has granted us an extension of time until the end of the Plan Period to regain compliance with the Exchange&rsquo;s continued listing standards.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We will be subject to periodic review by the Exchange during the Plan Period.&nbsp; Failure to make progress consistent with the Plan or regain compliance with
the continued listing standards by the end of the Plan Period could result in us being delisted from the Exchange.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; While we firmly believe that we will demonstrate adequate progress consistent with the Plan to the satisfaction of the Exchange during the Plan Period and
achieve the required compliance with the Exchange&rsquo;s continued listing standards by July 5, 2007 to remain listed on the Exchange, there can be no assurance that we will.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Item 9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits.</font></b></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp; Exhibits</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press release issued by Jennifer Convertibles, Inc. dated March 6, 2006 relating to the
American Stock Exchange letter.</font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">SIGNATURE</font></b></p>

<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">Dated:&nbsp; March 7, 2006</font></p>
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<td colspan="2">
<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Jennifer Convertibles, Inc.</font></b></p>
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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">By:</font></p>
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<td>
<p style="margin-top: 0; margin-bottom: 0"><b><u><font size="2" face="Times New Roman">/s/ Harley J. Greenfield&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></b></p>
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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">Name:</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Harley J. Greenfield</font></b></p>
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<p style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">Title:</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><b><font size="2" face="Times New Roman">Chief Executive Officer</font></b></p>
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{"company-data": {"conformed-name": "JENNIFER CONVERTIBLES INC", "cik": "0000806817", "assigned-sic": "5712", "irs-number": "112824646", "state-of-incorporation": "DE", "fiscal-year-end": "0830"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09681", "film-number": "06669685"}, "business-address": {"street1": "419 CROSSWAYS PK DR", "city": "WOODBURY", "state": "NY", "zip": "11797", "phone": "5164961900"}, "mail-address": {"street1": "419 CROSSWAYS PARK DR", "street2": "419 CROSSWAYS PARK DR", "city": "WOODBURY", "state": "NY", "zip": "11797"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8‑K
CURRENT REPORT Pursuant
to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of report (Date of earliest event reported):
March 6, 2006
JENNIFER CONVERTIBLES, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of Incorporation)
1-9681
11-2824646
(Commission File
Number)                                  (IRS Employer Identification No.)
419 Crossways Park Drive, Woodbury, New York                                                
11797
(Address of Principal Executive
Offices)                                                         
(Zip Code)
(516) 496-1900
(Registrant's Telephone Number, Including Area Code)
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (
see
General
Instruction A.2. below):
o   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 8.01        Other Events.
On January 5, 2006, we received a letter from the American Stock Exchange (the "Exchange") advising us that we were not in compliance with one of
the Exchange's requirements for continued listing.   Accordingly, in order to maintain the continued listing of our common stock, we were required to submit a plan of compliance (the "Plan") to the Exchange demonstrating that we would be in
compliance with all of the Exchange's requirements for continued listing within 18 months of the January 5, 2006 letter.  We submitted the Plan to the Exchange on February 3, 2006.
On March 1, 2006, we received a letter from the Exchange indicating that the Exchange had completed its review of the Plan and that the Exchange had determined
that the Plan makes a reasonable demonstration of our ability to regain compliance with the Exchange's continued listing standards by the end of the plan period, which has been determined to be no later than July 5, 2007 (the "Plan Period"). 
The Exchange has granted us an extension of time until the end of the Plan Period to regain compliance with the Exchange's continued listing standards.
We will be subject to periodic review by the Exchange during the Plan Period.  Failure to make progress consistent with the Plan or regain compliance with
the continued listing standards by the end of the Plan Period could result in us being delisted from the Exchange.
While we firmly believe that we will demonstrate adequate progress consistent with the Plan to the satisfaction of the Exchange during the Plan Period and
achieve the required compliance with the Exchange's continued listing standards by July 5, 2007 to remain listed on the Exchange, there can be no assurance that we will.
Item 9.01        Financial Statements and Exhibits.
(c)  Exhibits
99.1      Press release issued by Jennifer Convertibles, Inc. dated March 6, 2006 relating to the
American Stock Exchange letter.
2
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Dated:  March 7, 2006
Jennifer Convertibles, Inc.
By:
/s/ Harley J. Greenfield
Name:
Harley J. Greenfield
Title:
Chief Executive Officer