Goldstein & Ganz, CPA's, P.C.
                          Certified Public Accountants



January 5, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Juniper Group, Inc. under Item 4(b) of its
Form 8-K dated January 5, 2006. We agree with the statements concerning our firm
in that Form 8-K; we are not in a position to agree or disagree with other
statements of Juniper Group contained therein.

Very truly yours,

/s/ Goldstein & Ganz, CPA's, P.C.