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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001157523-07-009235.txt : 20070917
<SEC-HEADER>0001157523-07-009235.hdr.sgml : 20070917
<ACCEPTANCE-DATETIME>20070917171710
ACCESSION NUMBER:		0001157523-07-009235
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070917
ITEM INFORMATION:		Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070917
DATE AS OF CHANGE:		20070917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOPIN CORP
		CENTRAL INDEX KEY:			0000771266
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				042833935
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		071120771

	BUSINESS ADDRESS:	
		STREET 1:		695 MYLES STANDISH BLVD
		CITY:			TAUNTON
		STATE:			MA
		ZIP:			02780
		BUSINESS PHONE:		5088246696
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5494707.txt
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON DC 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) September 17, 2007

                                KOPIN CORPORATION
               (Exact Name of Registrant as Specified in Charter)


DELAWARE                          000-19882                04-2833935
- --------------------------------------------------------------------------------
(State or Other Jurisdiction    (Commission              (IRS Employer
of Incorporation)               File Number)           Identification No.)

                    200 John Hancock Road, Taunton, MA         02780
- --------------------------------------------------------------------------------
                    (Address of Principal Executive Offices) (Zip Code)

             Registrant's telephone number, including area code (508) 824-6696
                                                                --------------

Check the appropriate box below if the Form 8-K filing is intended to satisfy
the filing obligation of the registrant under any of the following provisions
(see General Instruction A.2 below):

[_]  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

[_]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[_]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



<PAGE>


Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule
           -------------------------------------------------------------------
           or Standard; Transfer of Listing.
           ---------------------------------

     Kopin Corporation issued a press release on September 17, 2007, a copy of
which is attached as Exhibit 99.1 to this report and incorporated herein by this
reference, in which it announced that its Common Stock will remain listed on the
Nasdaq pending further consideration by The Nasdaq Stock Market's Board of
Directors. Under Marketplace Rule 4809, The Nasdaq Board has decided to call for
review the July 27, 2007 decision of the Nasdaq Listing and Hearing Review
Council regarding Kopin's Common Stock and, pending further consideration, has
stayed the Council's decision to suspend the Company's securities from trading.

Item 9.01.  Financial Statements and Exhibits.
            ----------------------------------

      (d)   Exhibits.
            ---------

      99.1  Kopin Corporation Press Release, dated September 17, 2007.



<PAGE>


                                    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.

                                KOPIN CORPORATION


Dated: September 17, 2007        By: /s/ Richard A. Sneider
                                     ---------------------------
                                     Richard A. Sneider
                                     Treasurer and Chief Financial Officer
                                    (Principal Financial and Accounting Officer)



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5494707ex99_1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
                                                                    Exhibit 99.1

                  Nasdaq Board Stays Listing Decision
                        on Kopin Common Stock

   Company's Shares to Remain Listed Pending Nasdaq Board's Further
                             Consideration


    TAUNTON, Mass.--(BUSINESS WIRE)--Sept. 17, 2007--Kopin Corporation
(NASDAQ: KOPN) announced today that its Common Stock will remain
listed on the Nasdaq pending further consideration by The Nasdaq Stock
Market's Board of Directors. Under Marketplace Rule 4809, The Nasdaq
Board has decided to call for review the July 27, 2007 decision of the
Nasdaq Listing and Hearing Review Council regarding Kopin's Common
Stock and, pending further consideration, has stayed the Council's
decision to suspend the Company's securities from trading.

    "We are very pleased with the decision of the Nasdaq Board and
continue to work diligently to achieve compliance with all of the
Nasdaq's listing requirements," said Kopin President and Chief
Executive Officer Dr. John C.C. Fan.

    About Kopin

    Kopin Corporation produces lightweight, power-efficient,
ultra-small liquid crystal displays and heterojunction bipolar
transistors (HBTs) that are revolutionizing the way people around the
world see, hear and communicate. Kopin already has shipped more than
20 million displays for a range of consumer and military applications
including digital cameras, personal video eyewear, camcorders, thermal
weapon sights and night vision systems. The Company's unique HBTs,
which help to enhance battery life, talk time and signal clarity, have
been integrated into billions of wireless handsets as well as into
WiFi, VoIP and high-speed Internet data transmission systems. Kopin's
proprietary display and HBT technologies are protected by more than
200 global patents and patents pending. For more information, please
visit Kopin's website at www.kopin.com.

    CyberDisplay and The NanoSemiconductor Company are trademarks of
Kopin Corporation.

               Kopin - The NanoSemiconductor Company(TM)

    Safe Harbor Statement

    Statements in this news release may be considered
"forward-looking" statements under the "Safe Harbor" provisions of the
Private Securities Litigation Reform Act of 1995. These include
statements relating to the decision by the Board of Directors of The
Nasdaq Stock Market to stay the possible suspension from trading of
Kopin's securities. These statements involve a number of risks and
uncertainties that could cause actual results to differ materially
from those expressed in the forward-looking statements. These
statements include, but are not limited to: the potential that Kopin
may be unsuccessful in obtaining a continued stay of delisting; the
potential that Kopin may not satisfactorily address questions posed by
Nasdaq; and the potential that Kopin may not become current in its
delinquent periodic reports or file any required restatements by any
requisite time periods. Factors that might affect the actual results,
performance or achievements include, among other things, the matters
discussed in this report, the restatement of the Company's financial
statements, legal, accounting and regulatory developments relating to
our stock option grants and accounting for those grants, potential
claims or liability that may arise as a result of these; and other
risk factors and cautionary statements listed in the Company's
periodic reports and registration statements filed with the Securities
and Exchange Commission. You should not place undue reliance on any
forward-looking statements, which speak only as of the date on which
they are made. The Company undertakes no responsibility to update any
of these forward-looking statements to reflect events or circumstance
occurring after the date of this report.


    CONTACT: Kopin Corporation
             Richard Sneider, 508-824-6696
             Chief Financial Officer
             rsneider@kopin.com
             or
             Sharon Merrill Associates, Inc.
             Scott Solomon, 617-542-5300
             Vice President
             ssolomon@investorrelations.com

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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