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