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<SEC-DOCUMENT>0001157523-08-001093.txt : 20080207
<SEC-HEADER>0001157523-08-001093.hdr.sgml : 20080207
<ACCEPTANCE-DATETIME>20080207170445
ACCESSION NUMBER:		0001157523-08-001093
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080204
ITEM INFORMATION:		Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080207
DATE AS OF CHANGE:		20080207

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:		08585938

	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>a5605586.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
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    <title></title>
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    <p style="text-align: center">
      <font style="font-size: 14pt; font-family: Times New Roman">UNITED STATES</font><font style="font-size: 14pt; font-family: Times New Roman"><br style="font-family: Times New Roman; font-size: 14pt"></font><font style="font-size: 14pt; font-family: Times New Roman">SECURITIES
      AND EXCHANGE COMMISSION</font><br><font style="font-size: 10pt; font-family: Times New Roman">WASHINGTON,
      D.C. 20549</font><br><font style="font-family: Times New Roman">______________</font><br>
    </p>
    <p style="text-align: center">
      <font style="font-size: 14pt; font-family: Times New Roman">FORM 8-K</font><br><br><font style="font-size: 12pt; font-family: Times New Roman">CURRENT
      REPORT</font><br><font style="font-size: 12pt; font-family: Times New Roman">
      Pursuant to Section 13 or 15 (d) of the</font><br><font style="font-size: 12pt; font-family: Times New Roman">
      Securities Exchange Act of 1934</font><br><br><font style="font-size: 10pt; font-family: Times New Roman">Date
      of Report (Date of Earliest Event) February 4, 2008</font><br><br><font style="font-size: 14pt; font-family: Times New Roman"><u>KOPIN&#160;CORPORATION</u></font><br><font style="font-size: 10pt; font-family: Times New Roman">(Exact
      Name of Registrant as Specified in Charter)</font><br><br><br>
    </p>
    <table style="font-family: Times New Roman; width: 100%; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td valign="bottom" style="text-align: left; width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td valign="bottom" style="text-align: center; white-space: nowrap; width: 34%; border-bottom: solid black 1.0pt; padding-left: 0.0px; padding-right: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td valign="bottom" style="text-align: right; white-space: nowrap; width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px; padding-right: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td valign="bottom" style="text-align: left; width: 33%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            of Incorporation)
          </p>
        </td>
        <td valign="bottom" style="text-align: center; width: 34%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            File Number)
          </p>
        </td>
        <td valign="bottom" style="text-align: right; width: 33%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (IRS Employer
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            Identification No.)
          </p>
        </td>
      </tr>
    </table>
    <table style="font-family: Times New Roman; width: 100%; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td valign="bottom" style="text-align: center; width: 80%; border-bottom: solid black 1.0pt; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            200 John Hancock Road, Taunton, MA
          </p>
        </td>
        <td valign="bottom" style="text-align: center; white-space: nowrap; width: 20%; border-bottom: solid black 1.0pt; padding-left: 0.0px; padding-right: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            02780
          </p>
        </td>
      </tr>
      <tr>
        <td valign="bottom" style="text-align: center; width: 80%; padding-left: 0.0px">
          <font style="font-size: 10pt; font-family: Times New Roman">(Address
          of Principal Executive Offices)</font>
        </td>
        <td valign="bottom" style="text-align: center; width: 20%; padding-left: 0.0px">
          <font style="font-size: 10pt; font-family: Times New Roman">(Zip
          Code)</font>
        </td>
      </tr>
    </table>
    <p style="text-align: center">
      Registrant's telephone number, including area code&#160;&#160;<u>(508)
      824-6696</u><br><br><br>
    </p>
    <p>
      <font style="font-size: 10pt; font-family: Times New Roman">Check the
      appropriate box below if the Form 8-K filing is intended to
      simultaneously satisfy the filing obligation of the registrant under any
      of the following provisions:</font>
    </p>
    <p>
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="text-indent: 0pt; width: 100%; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="color: black; height: 1.5pt">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p>
      <b><font style="font-size: 10pt; font-family: Times New Roman">Item
      3.01&#160;&#160;&#160;&#160;</font><font style="font-size: 10pt; font-family: Times New Roman"><u>&#160;Notice
      of Delisting or Failure to Satisfy a Continued Listing Rule or Standard;
      Transfer of Listing.</u></font></b>
    </p>
    <p>
      <br>
      Item 9.01&#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits.
    </p>
    <p style="white-space: nowrap">

    </p>
    <table style="font-family: Times New Roman; width: 100%; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td valign="top" style="text-align: left; width: 5%; padding-left: 0.0px">
          &#160;
        </td>
        <td valign="top" style="text-align: center; width: 5%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>(d)</b>
          </p>
        </td>
        <td valign="top" style="text-align: left; width: 90%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b><u>Exhibits.</u></b>
          </p>
        </td>
      </tr>
      <tr>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td valign="top" style="text-align: left; width: 5%; padding-left: 0.0px">

        </td>
        <td valign="top" style="text-align: center; white-space: nowrap; width: 5%; padding-left: 0.0px; padding-right: 0.0px">
          99.1
        </td>
        <td valign="top" style="text-align: left; width: 90%; padding-left: 0.0px">
          Kopin Corporation Press Release, dated February 7, 2008.
        </td>
      </tr>
    </table>
    <p>
      <br>

    </p>
    <div style="text-indent: 0pt; width: 100%; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="color: black; height: 1.5pt">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p style="text-align: center">
      <b><font style="font-size: 10pt; font-family: Times New Roman">SIGNATURE</font></b>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-size: 10pt; font-family: Times New Roman">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.</font>
    </p>
    <table style="font-family: Times New Roman; width: 100%; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td valign="top" colspan="2" style="text-align: left; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            KOPIN CORPORATION
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td valign="top" colspan="2" style="text-align: left; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
      </tr>
      <tr>
        <td valign="top" style="text-align: left; width: 5%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td valign="top" style="text-align: left; width: 45%; padding-left: 0.0px">
          February 7, 2008
        </td>
        <td valign="top" style="text-align: left; width: 4%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="text-align: left; width: 46%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By: <u>/s/ Richard A. Sneider</u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td valign="top" style="text-align: left; width: 46%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Richard A. Sneider
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td valign="top" style="text-align: left; width: 46%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Treasurer and Chief Financial Officer
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td valign="top" style="text-align: left; width: 46%; padding-left: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5605586ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
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    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <b><font style="font-size: 12pt; font-family: Times New Roman">Nasdaq
      Board Grants Kopin Additional Time to Regain Compliance</font></b>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--Kopin Corporation (NASDAQ: KOPN)
      announced today that The Board of Directors (the Board) of the NASDAQ
      Stock Market LLC has granted the Company additional time to regain
      compliance with Nasdaq rules regarding the timely filing of periodic
      reports with the U.S. Securities and Exchange Commission. The Board
      instructed the Nasdaq staff to give Kopin until March 17, 2008 to file
      all delayed periodic reports necessary to regain compliance with the
      filing requirement outlined in Rule 4310(c)(14).
    </p>
    <p>
      As announced by the Company in May 2007, a Special Investigative
      Committee issued preliminary findings and recommendations based on its
      review of Kopin's historical stock option granting practices. As part of
      its preliminary findings, the Special Investigative Committee
      recommended, and the Company's Board of Directors agreed, that the
      Company's financial statements for the period 1995 through 2006 and the
      related interim periods should not be relied upon, and that the
      Company's financial statements should be restated. The Company is now
      working to complete any necessary restatements of its financial
      statements. As a result of the ongoing review, Kopin has not filed its
      quarterly reports on Form 10-Q for the third quarter of 2006 and the
      first, second and third quarters of 2007. The Company also is delinquent
      in filing its Annual Report on Form 10-K for the 12 months ended
      December 31, 2006.
    </p>
    <p>
      If Kopin has not achieved compliance by March 17, 2008, the Board told
      the Company that its securities will be suspended at the opening of
      business on March 19, 2008, and a Form 25, notification of removal from
      listing, will then be filed with the SEC as required by SEC Rule 12d2-2.
      If Kopin regains compliance with the filing requirement, the Board said
      the matter will be remanded back to the Listing Qualifications Panel for
      further consideration of the Company&#8217;s failure to solicit proxies and
      hold its annual meeting as required by Rules 4350(e) and 4350(g).
    </p>
    <p>
      <b>About Kopin</b>
    </p>
    <p>
      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 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.
    </p>
    <p>
      CyberDisplay and The NanoSemiconductor Company are trademarks of Kopin
      Corporation.
    </p>
    <p style="text-align: center">
      Kopin &#8211; The NanoSemiconductor Company&#8482;
    </p>
    <p>
      <i><b>Safe Harbor Statement</b></i>
    </p>
    <p>
      <i>Statements in this news release may be considered &#8220;forward-looking&#8221;
      statements under the &#8220;Safe Harbor&#8221; provisions of the Private Securities
      Litigation Reform Act of 1995.</i> <i>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&#8217;s securities.</i>
      <i>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 become
      current in its delinquent periodic reports or file any required
      restatements by any requisite time periods; and the potential that the
      Nasdaq staff will recommend that the Company&#8217;s shares be delisted.
      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&#8217;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&#8217;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</i>. <i>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.</i>
    </p>
    <p>

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