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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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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;</font></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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<p style="margin-top: 0; margin-bottom: 0"><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; October 18, 2006</font></p>

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<p align="center" style="margin-top: 0; margin-bottom: 0"><b><u>
<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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<p style="margin-top: 0; margin-bottom: 0"><b><font 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"> <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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b>
<b>11-2824646</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;&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;&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;&nbsp; (IRS Employer Identification No.)</font></p>

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

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

<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>

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

<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>

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

<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>

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

<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="3" face="Times New Roman">Item 1.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Entry into a Material Definitive Agreement</font></b></p>

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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 13, 2006, the Company entered into Amendment No. 4 to Management Agreement and License (&ldquo;Amendment No. 4&rdquo;) by and among Jara
Enterprises, Inc., Jennifer Acquisition Corp. and the Company, pursuant to which any future or prior shortfall payments that may be due to or from Jara Enterprises, Inc.,as described in Sections 2.1 (b) and 2.1(c) of the
Agreement, were eliminated.</font></p>

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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of the terms and conditions of Amendment No. 4 set forth herein does not purport to be complete
and is qualified in its entirety by the full text of Amendment No. 4, which is attached hereto as Exhibit 10.1 and is incorporated herein by reference.</font></p>

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

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

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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amendment No. 4 to Management Agreement and License</font></p>

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<font face="Times New Roman">2</font></p>
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<font face="Times New Roman">SIGNATURE</font></b></p>

<p style="margin-top: 0; margin-bottom: 0"><font 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 face="Times New Roman">Dated:&nbsp; October 18, 2006</font></p>
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<td colspan="2">
<p style="margin-top: 0; margin-bottom: 0"><b><font face="Times New Roman">Jennifer Convertibles, Inc.</font></b></p>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">By:</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><b><font face="Times New Roman">/s/ Harley J. Greenfield</font></b></p>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">Name:</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><b><font face="Times New Roman">Harley J. Greenfield</font></b></p>
</td>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">&nbsp;</font></p>
</td>
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<p style="margin-top: 0; margin-bottom: 0"><font face="Times New Roman">Title:</font></p>
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<p style="margin-top: 0; margin-bottom: 0"><b><font face="Times New Roman">Chief Executive Officer</font></b></p>
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<font face="Times New Roman">3</font><font size="3" face="Times New Roman">&nbsp;</font></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": "061151005"}, "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):        October 18, 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 1.01        Entry into a Material Definitive Agreement
On October 13, 2006, the Company entered into Amendment No. 4 to Management Agreement and License ("Amendment No. 4") by and among Jara
Enterprises, Inc., Jennifer Acquisition Corp. and the Company, pursuant to which any future or prior shortfall payments that may be due to or from Jara Enterprises, Inc.,as described in Sections 2.1 (b) and 2.1(c) of the
Agreement, were eliminated.
The description of the terms and conditions of Amendment No. 4 set forth herein does not purport to be complete
and is qualified in its entirety by the full text of Amendment No. 4, which is attached hereto as Exhibit 10.1 and is incorporated herein by reference.
Item 9.01        Financial Statements and Exhibits.
(d)  Exhibits
10.1      Amendment No. 4 to Management Agreement and License
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:  October 18, 2006
Jennifer Convertibles, Inc.
By:
/s/ Harley J. Greenfield
Name:
Harley J. Greenfield
Title:
Chief Executive Officer
3