8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 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 1, 2007

Glowpoint, Inc.

---------------

(Exact name of registrant as specified in its Charter)

Delaware	0-25940	77-0312442
(State or other jurisdiction	(Commission	(I.R.S Employer
of incorporation)	File Number)	Identification No.)
225 Long Avenue Hillside, NJ		07205
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code (312) 235-3888

Not Applicable

-------------------------------------------------------------

(Former name or former address, if changed since last report)

Item 4.01.   Changes in Registrant’s Certifying Accountant.

(a) On March 1, 2007, Glowpoint, Inc. (the “Company”) dismissed Eisner LLP ("Eisner") as its independent registered public accounting firm. The Company recently filed on Form 8-K its audited consolidated financial statements as of December 31, 2005 and 2004 and for the years then ended. With its restructuring nearing completion and with the appointment of a new management team in April 2006, the Company determined it would be best to bring in an audit firm with a fresh perspective. The Audit Committee of the Company’s Board of Directors recommended and authorized the decision to change its independent registered public accounting firm.

The audit reports of Eisner on the Company's financial statements as of December 31, 2005 and 2004 and for the years then ended did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company’s two years ended December 31, 2005 and during the subsequent interim period preceding the dismissal of Eisner, there were no disagreements between the Company and Eisner on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the satisfaction of Eisner, would have required Eisner to make reference to the subject matter of such disagreement in connection with its reports on the financial statements of the Company for such years.

During the Company’s two years ended December 31, 2005 and during the subsequent interim period preceding the dismissal of Eisner, there have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Eisner with a copy of this Form 8-K prior to its filing and requested that Eisner furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated March 1, 2007, is attached hereto as Exhibit 16.1.

(b) The Company engaged the accounting firm of Amper, Politziner & Mattia ("Amper") as its new independent accountants as of March 1, 2007. During the fiscal years ended 2004 and 2005 and the interim periods subsequent to December 31, 2005, the Company did not consult with Amper on the application of accounting principles to a specified transaction, either completed or proposed; on the type of audit opinion that might be rendered on the Company's financial statements; or on any matter that was the subject of a disagreement with Eisner or a reportable event. During the fiscal years ended 2004 and 2005 and the interim periods subsequent to December 31, 2005, the Company did not receive either written or oral advice from Amper that was a factor in reaching a decision as to any accounting, auditing or financial reporting issue.

On March 5, 2007, the Company issued a press release addressing the foregoing matters, which is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.

The information regarding Dr. Bami Bastani and Mr. James S. Lusk joining the Board of Directors and its committees contained in the press release that is incorporated by reference under Item 4.01 above is also incorporated by reference into this Item 5.02.

Item 9.01.   Financial Statements, Pro Forma Financial Information and Exhibits.

(a)Financial Statements of Businesses Acquired.

Not applicable.

(b)Pro Forma financial Information.

                          Not applicable.

(c) Exhibits.

Exhibit No. Description

Exhibit 16.1 Letter from Eisner LLP dated March 1, 2007.

Exhibit 99.1 Press release dated March 5, 2007 announcing the change of the Company’s independent registered public accounting firm

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.

GLOWPOINT, INC.
BY:	/s/ Michael Brandofino
	Michael Brandofino
	Chief Executive Officer and
	President

Date: March 5, 2007

EX-16.1

Exhibit 16.1

Eisner	Eisner LLP
	Accountants and Advisors
	750 Third Avenue
	New York, NY 10017-2703
	Tel 212.949.8700 Fax 212.891.4100
	www.eisnerllp.com
March 1, 2007	Exhibit 16.1

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-6561

Re: Glowpoint, Inc.

We have read the statements that we understand Glowpoint, Inc. will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of accountants. We agree with such statements made regarding our firm. We have no basis to agree or disagree with the other statements under Item 4.01.

/s/ Eisner LLP

Eisner LLP

Independent Member of Baker Tilly International

EX-99.1

EXHIBIT 99.1

FOR IMMEDIATE RELEASE

Media Contact:                                                      

Christopher Welch                                                            

Glowpoint, Inc.

(866) 456-9764, ext. 2002                                                           

pr@glowpoint.com

www.glowpoint.com

GLOWPOINT SELECTS AMPER AS NEW AUDITOR

No Disagreement as Eisner is Dismissed

HILLSIDE, N.J. March 5, 2007 - Glowpoint, Inc. (OTC:GLOW.PK), a leading provider of broadcast-quality, IP-based managed video services, announced today that it has dismissed Eisner LLP (“Eisner”) as its independent registered public accounting firm and has engaged Amper, Politziner & Mattia (“Amper”). There was no disagreement with Eisner. Instead, with its restructuring nearing completion and with the appointment of a new management team in April 2006, there was a desire to bring in an audit firm with a fresh perspective for the 2006 audit. Amper is a leading CPA firm and is one of the largest auditors of public companies in the United States. Glowpoint looks forward to working with Amper to diligently complete the 2006 quarterly reviews and annual audit.

Glowpoint also announced that, with the filing of its 2005 audited financials, on February 28, 2007 Dr. Bami Bastani and James S. Lusk officially joined Glowpoint’s board of directors, audit committee, and compensation committee, all of which was previously disclosed in Glowpoint’s December 18, 2006 filing with the SEC. Dr. Bastani will also serve on the nominating committee. Mr. Lusk will serve as the chairman of the audit committee.

About Glowpoint

Glowpoint, Inc. (OTC: GLOW.PK) is a world-leading, broadcast-quality, IP-based video-managed service provider. Glowpoint offers videoconferencing, bridging, technology hosting, and IP-broadcasting services to a vast array of companies, from large Fortune 100 enterprises to small and medium-sized businesses. Glowpoint’s managed-video services are available bundled with Glowpoint’s quality-network offering or as a value-added managed-video service across other networks. Glowpoint is exclusively focused on quality two-way video communications and has been supporting millions of video calls since its launch in 2000. Glowpoint is headquartered in Hillside, New Jersey. To learn more about Glowpoint, visit www.glowpoint.com.

The statements contained herein, other than historical information, are or may be deemed to be forward-looking statements and involve factors, risks, and uncertainties that may cause actual results in future periods to differ materially from such statements.  These factors, risks, and uncertainties include market acceptance and availability of new video communication services; the nonexclusive and terminable-at-will nature of sales agent agreements; rapid technological change affecting demand for our services; competition from other video communications service providers; and the availability of sufficient financial resources to enable us to expand our operations, as well as other risks detailed from time to time in our filings with the Securities and Exchange Commission.