"Normally one thinks at Christmas of a time of colors, light and faith. In Miracle on 34th Street, however, Jim Jennings presents the holiday as a period of gloom, shadows and commercialization. The film was recorded in front of Toys 'R Us in Herald Square in the weeks before the turn of the Millennium. It shows shoppers leaving the store laden with packages. The mood of the film suggests that the consumers are about to be 'consumed' - by the spirits of materialism that flit through the streets. The bags the buyers carry cannot contain the only gift that is worthwhile: Love."
- Karen Treanor, Vienna International Film Festival 2000

"Shot at the close of the Twentieth Century (symbolized by the closing door, repeated twice at the end of the film), this work expresses human frailty within an abstract play of black-and-white miraculously fluctuating between two-dimensional and three-dimensional pictorial space as individual definition is lost in common mortality."
- Anthology Film Archives catalogue, July-August-September 2001