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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KsGr9gwlfokRz3uJmwcOtiWpntZiJSOs4l7UPB502E1/LNWMFl5DZsVzEm8OrPU0
 7RQFQUXK75rhvw1dtMlFWA==

<SEC-DOCUMENT>0001181431-08-065638.txt : 20081204
<SEC-HEADER>0001181431-08-065638.hdr.sgml : 20081204
<ACCEPTANCE-DATETIME>20081204200639
ACCESSION NUMBER:		0001181431-08-065638
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081202
FILED AS OF DATE:		20081204
DATE AS OF CHANGE:		20081204

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HILL DAILY S
		CENTRAL INDEX KEY:			0001251763

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		081230887

	MAIL ADDRESS:	
		STREET 1:		C/O KOPIN CORP
		STREET 2:		695 MYLAS STANDISH BLVD
		CITY:			TAVNTON
		STATE:			MA
		ZIP:			02780

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		695 MYLES STANDISH BLVD
		CITY:			TAUNTON
		STATE:			MA
		ZIP:			02780
		BUSINESS PHONE:		5088246696
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd225670.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-12-02</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000771266</issuerCik>
        <issuerName>KOPIN CORP</issuerName>
        <issuerTradingSymbol>KOPN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001251763</rptOwnerCik>
            <rptOwnerName>HILL DAILY S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O KOPIN CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>200 JOHN HANCOCK ROAD</rptOwnerStreet2>
            <rptOwnerCity>TAUNTON</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02780-7331</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-12-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>23183</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>188254</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The common stock is subject to certain forfeiture provisions. Some, all or none of the shares can be earned and vest upon the achievement of certain financial milestones and the employee remaining employed by the Company. The number of shares of restricted stock which may vest is based on the level of financial milestone achieved through December 26, 2009. In addition to achievement of the financial milestones, the employee must remain employed by Kopin Corporation. 50% of the shares the employee is eligible to receive will vest if they remain with Kopin Corporation through  December 26, 2009, and the remaining 50% will vest if the employee remains employed through December 11, 2010. Shares which are not earned or do not vest will be forfeited. The number of shares shown assumes the achievement of all milestones and full vesting.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ John Concannon, as Attorney-in-fact</signatureName>
        <signatureDate>2008-12-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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