We defaulted on an office furniture and equipment lease. However, after several attempts to sell the items with permission, all offers were turned down by the leasing company. A letter from my company asked that they retrieve the items or make arrangements by Dec 31 for pickup as the bank was taking possession of the building. There have been no further contact from the leasing company to pickup said item. Who owns the items after Dec31?

Probably the bank. Since you defaulted on the lease you have no right to it. If they choose not to recover their property, it goes to the next owner.

However, if you have given them a deadline of 12/31 and you still have possession of the property after 12/31, you could make a case to take possession.

I would put the furniture in storage for a period until the lease issue is resolved.