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<font face="Times New Roman">UNITED STATES</font></b></p>

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<font face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION</font></b></p>

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<font face="Times New Roman">Washington, DC 20549</font></b></p>

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<font face="Times New Roman">FORM 8&#8209;K</font></b></p>

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<font face="Times New Roman">CURRENT REPORT Pursuant</font></b></p>

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<font face="Times New Roman">to Section 13 or 15(d) of the</font></b></p>

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<font face="Times New Roman">Securities Exchange Act of 1934</font></b></p>

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<font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date of report (Date of earliest event reported):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; January 5, 2006</font></p>

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<font face="Times New Roman">JENNIFER CONVERTIBLES, INC.</font></u></b></p>

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<font face="Times New Roman">(Exact Name of Registrant as Specified in Its Charter)</font></p>

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<font face="Times New Roman">Delaware</font></p>
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<font face="Times New Roman">(State or Other Jurisdiction of Incorporation)</font></p>

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<font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b><font face="Times New Roman"><b>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;</b>
<b>11-2824646</b></font></p>
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<font 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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&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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<font 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;&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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<font 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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<font face="Times New Roman">(516) 496-1900</font></b></p>
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<font face="Times New Roman">(Registrant&rsquo;s Telephone Number, Including Area Code)</font></p>

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<font 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 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 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 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 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 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 3.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard;
Transfer of Listing.</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; Among other things, the Exchange requires a minimum shareholder&rsquo;s equity of $4 million.&nbsp; As of November 26, 2005, our shareholder&rsquo;s equity was $81,000.</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; Accordingly, in order to maintain the continued listing of our stock, we are required to submit a plan to the Exchange demonstrating that we will be in
compliance with all of the Exchange&rsquo;s requirements for continued listing within 18 months.&nbsp; The plan submission is due by February 6, 2006.&nbsp; We believe we will be able to submit a plan by this due date which will satisfy the Exchange.&nbsp; However,
the Exchange is not obligated to accept our plan and there is no assurance that our stock will not be delisted from the Exchange.&nbsp; Even if the Exchange accepts our plan, there is no assurance that we will achieve the required compliance by the end of the 18
month plan period.</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 January 10, 2006 relating to the
delisting 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">&nbsp; 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; January 10, 2006</font></p>
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<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"><b><font size="2" face="Times New Roman">/s/ Harley J. Greenfield</font></b></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"><b><font size="2" face="Times New Roman">Chief Executive Officer</font></b></p>
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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):        January 5, 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 3.01        Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard;
Transfer of Listing.
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.  Among other things, the Exchange requires a minimum shareholder's equity of $4 million.  As of November 26, 2005, our shareholder's equity was $81,000.
Accordingly, in order to maintain the continued listing of our stock, we are required to submit a plan to the Exchange demonstrating that we will be in
compliance with all of the Exchange's requirements for continued listing within 18 months.  The plan submission is due by February 6, 2006.  We believe we will be able to submit a plan by this due date which will satisfy the Exchange.  However,
the Exchange is not obligated to accept our plan and there is no assurance that our stock will not be delisted from the Exchange.  Even if the Exchange accepts our plan, there is no assurance that we will achieve the required compliance by the end of the 18
month plan period.
Item 9.01        Financial Statements and Exhibits.
(c)  Exhibits
99.1      Press release issued by Jennifer Convertibles, Inc. dated January 10, 2006 relating to the
delisting 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:  January 10, 2006
Jennifer Convertibles, Inc.
By:
/s/ Harley J. Greenfield
Name:
Harley J. Greenfield
Title:
Chief Executive Officer
3