Lehman & Eilen LLP
                            Mission Bay Office Plaza
                                   Suite 300
                               20283 State Road 7
                              Boca Raton, FL 33498
                              Tel: (561) 237-0804
                              Fax: (561) 237-0803

                                                              January 10, 2006



VIA FACSIMILE AND
OVERNIGHT MAIL

Mr. Brad Skinner
Accounting Branch Chief
United States Securities
   and Exchange Commission
450 Fifth Avenue N.W.
Mail Stop 4561
Washington, D.C. 20549

                  RE:      JUNIPER GROUP, INC., ITEM 4.01 FORM 8-K
                           FILED ON JANUARY 6, 2006 FILE NO. 000-19170

Dear Mr. Skinner:

         Thank you for your letter dated January 6, 2006, letter regarding
Juniper Group, Inc. (the "Company"). Enclosed is a Form 8-K/A, which has been
marked to show changes from our prior submission. The changes reflected in the
Form 8-K/A reflect the staff's comments to the previously submitted material.
Also, in order to assist you in your review of the Form 8-K/A, we hereby submit
a letter responding to the comments. For your convenience, we have set forth
below the staff's numbered comments in their entirety followed by our responses
thereto.

Form 8-K filed January 6, 2006

         1. Please amend your disclosure to state whether during your two most
recent fiscal years and any subsequent interim period through the date of
dismissal there were any disagreements with the former accountant on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it to make reference to
the subject matter of the disagreement(s) in connection with its reports. In the
event of disagreement(s) and/or reportable event(s), provide the specific
disclosures required by Item 304(a)(l)(iv) and (v) of Regulation S-B.



Mr. Brad Skinner
United States Securities
    and Exchange Commission
January 10, 2006
Page 2

         Response: Complied with.

         2. Amend your disclosure regarding consultations with your new auditor
to state whether there were consultations in the two most recent fiscal years
and the subsequent interim period through their engagement. See Item 304(a)(2)
of Regulation S-B.

         Response: Complied with.


         3. To the extent that you make changes to the Form 8-K to comply with
our comments, please obtain and file an updated Exhibit 16 letter from the
former accountants staling whether the accountant agrees with the statements
made in your revised Form 8-K.

         Response: Complied with.

         On behalf of the Company, we acknowledge that:

   o     the Company is responsible for the adequacy and accuracy of the
         disclosure in the filing;

   o     staff comments or changes to disclosure in response to staff comments
         do not foreclose the Commission from taking any action with respect to
         the filing; and

   o     the Company may not assert staff comments as a defense in any
         proceeding initiated by the Commission or any person under the federal
         securities laws of the United States.

         Please feel free to call me at (561) 237-0804, if you have any
questions or need additional information.


                                   Sincerely,



                                   Hank Gracin