-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SY+qyPuKM2JtACvcxDMOr2OYlbGQv3aVYg4uLJd4HfkyI4DNT2PVjWXWJHrYvt98
 z4/WbaWcgEckZ405d/vxEg==

<SEC-DOCUMENT>0001157523-08-002291.txt : 20080318
<SEC-HEADER>0001157523-08-002291.hdr.sgml : 20080318
<ACCEPTANCE-DATETIME>20080318093849
ACCESSION NUMBER:		0001157523-08-002291
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080317
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080318
DATE AS OF CHANGE:		20080318

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:		08695018

	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>a5636361.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
  </head>
  <body style="font-size: 10pt; font-family: Times New Roman">
    <p style="text-align: center">
      <b><font style="font-size: 12pt; font-family: Times New Roman">UNITED
      STATES</font><font style="font-size: 12pt; font-family: Times New Roman"><br style="font-size: 12pt; font-family: Times New Roman"></font><font style="font-size: 12pt; font-family: Times New Roman">SECURITIES
      AND EXCHANGE COMMISSION</font></b><br><b><font style="font-size: 10pt; font-family: Times New Roman">Washington,
      D.C. 20549</font></b><br><br>
    </p>
    <p style="text-align: center">
      <b><font style="font-size: 12pt; font-family: Times New Roman">FORM 8-K</font></b><br><br><b><font style="font-size: 12pt; font-family: Times New Roman">CURRENT
      REPORT</font></b><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) </font><b><font style="font-size: 10pt; font-family: Times New Roman">March
      17, 2008</font></b><br><br><b><font style="font-size: 12pt; font-family: Times New Roman">KOPIN&#160;CORPORATION</font></b><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 cellspacing="0" style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt">
      <tr>
        <td valign="bottom" style="padding-left: 0.0px; width: 33%; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Delaware</b>
          </p>
        </td>
        <td valign="bottom" style="padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap; width: 34%; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>000-19882</b>
          </p>
        </td>
        <td valign="bottom" style="padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap; width: 33%; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>04-2833935</b>
          </p>
        </td>
      </tr>
      <tr>
        <td valign="bottom" style="padding-left: 0.0px; width: 33%; text-align: center">
          <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="padding-left: 0.0px; width: 34%; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission File Number)
          </p>
        </td>
        <td valign="bottom" style="padding-left: 0.0px; width: 33%; text-align: center">
          <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 cellspacing="0" style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt">
      <tr>
        <td valign="bottom" style="padding-left: 0.0px; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>200 John Hancock Road,<br>Taunton, MA 02780-1042</b>
          </p>
        </td>
      </tr>
      <tr>
        <td valign="bottom" style="padding-left: 0.0px; text-align: center">
          <font style="font-size: 10pt; font-family: Times New Roman">(Address
          of Principal Executive Offices)(Zip Code)</font>
        </td>
      </tr>
    </table>
    <p style="text-align: center">
      &#160;(508) 824-6696
    </p>
    <p style="text-align: center">
      Registrant's telephone number, including area code<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; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <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
      2.02&#160;&#160;&#160;&#160;&#160;Results of Operations and Financial Condition. </font></b>
    </p>
    <p style="text-indent: 30.0px; font-family: Times New Roman; font-size: 10pt">
      On March 18, 2008, Kopin Corporation (the &quot;Company&quot;) issued a press
      release announcing its filing with the U.S. Securities and Exchange
      Commission of all delinquent periodic reports, including the Company&#8217;s
      Annual Report on Form 10-K for the 12 months ended December 30, 2006.
      Along with this announcement, the Company announced its financial
      results for fiscal year 2006. This press release is furnished herewith
      as Exhibit 99.1 and incorporated by reference herein.
    </p>
    <p style="text-indent: 30.0px; font-family: Times New Roman; font-size: 10pt">
      The information in this report (including Exhibit 99.1) shall not be
      deemed to be &quot;filed&quot; for purposes of Section 18 of the Securities
      Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), or otherwise
      subject to the liability of that section, and shall not be incorporated
      by reference into any registration statement or other document filed
      under the Securities Act of 1933, as amended, or the Exchange Act,
      except as shall be expressly set forth by specific reference in such
      filing.
    </p>
    <p>
      <b><font style="font-size: 10pt; font-family: Times New Roman">Item
      9.01&#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits. </font></b>
    </p>
    <p style="white-space: nowrap">
      (d)&#160;&#160;Exhibits
    </p>
    <table cellspacing="0" style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt">
      <tr>
        <td valign="top" style="padding-left: 0.0px; width: 10%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u>Exhibit</u>
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 90%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u>Description</u>
          </p>
        </td>
      </tr>
      <tr>
        <td valign="top" style="padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap; width: 10%; text-align: left">
          99.1
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 90%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press Release dated March 18, 2008, entitled &quot;Kopin Announces
            Filing of Periodic Reports with the Securities and Exchange
            Commission&quot;
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
    <div style="text-indent: 0pt; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <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">SIGNATURES</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 cellspacing="0" style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt">
      <tr>
        <td valign="top" style="padding-left: 0.0px; width: 5%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Date:
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 45%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            March 18, 2008
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 4%; text-align: left">

        </td>
        <td style="width: 46%">

        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

        </td>
        <td valign="top" style="padding-left: 0.0px; width: 4%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 46%; text-align: left">
          <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 style="width: 4%">

        </td>
        <td valign="top" style="padding-left: 0.0px; width: 46%; text-align: left">

        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

        </td>
        <td valign="top" style="padding-left: 0.0px; width: 4%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%">

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

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

        </td>
        <td valign="top" style="padding-left: 0.0px; width: 4%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 46%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Name: Richard A. Sneider
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

        </td>
        <td valign="top" style="padding-left: 0.0px; width: 4%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 46%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Title: 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="padding-left: 0.0px; width: 46%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
    <div style="text-indent: 0pt; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <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 style="text-align: center">
      <b><font style="font-size: 10pt; font-family: Times New Roman">EXHIBIT
      INDEX</font></b>
    </p>
    <table cellspacing="0" style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt">
      <tr>
        <td valign="top" style="padding-left: 0.0px; width: 12%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u>Exhibit</u><u><br></u>
          </p>
        </td>
        <td valign="bottom" style="padding-left: 0.0px; width: 88%; text-align: left">
          <u>Description</u>
        </td>
      </tr>
      <tr>
        <td valign="top" style="padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap; width: 12%; text-align: left">
          99.1
        </td>
        <td valign="top" style="padding-left: 0.0px; width: 88%; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press Release dated March 18, 2008, entitled &#8220;Kopin Announces
            Filing of Periodic Reports with the Securities and Exchange
            Commission&#8221;
          </p>
        </td>
      </tr>
    </table>
  </body>
</html>
<!--<!DOCTYPE html
     PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
     "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">-->
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5636361ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
  </head>
  <body style="font-size: 8pt; font-family: Times New Roman">
    <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">Kopin
      Announces Filing of Periodic Reports with the Securities and Exchange
      Commission</font></b>
    </p>
    <p style="text-align: center">
      <i><b><font style="font-size: 12pt; font-family: Times New Roman">Company
      Announces 2006 Financial Results; Schedules Conference Call to Announce
      Fourth-Quarter and Full-Year 2007 Financial Results</font></b></i>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--Kopin Corporation (NASDAQ: KOPN) today
      announced the filing with the U.S. Securities and Exchange Commission of
      all delinquent periodic reports, including the Company&#8217;s Annual Report
      on Form 10-K for the 12 months ended December 30, 2006. These reports
      fulfill Kopin&#8217;s filing requirement for continued listing on the NASDAQ
      Stock Market as outlined under Nasdaq Rule 4310(c)(14).
    </p>
    <p>
      The Company&#8217;s 2006 10-K contains restated financial statements
      reflecting accounting adjustments resulting from its stock option
      review. For the year ended December 30, 2006, Kopin recorded $37.5
      million of non-cash stock-based compensation expense and associated tax
      charges of $80,000 relating to stock option grants made from 1995
      through 2006. The Company also recorded previously immaterial audit
      differences of $69,000 for all years through 2006.
    </p>
    <p>
      <b>2006 Financial Results</b>
    </p>
    <p>
      As previously reported, total revenue for the 12 months ended December
      30, 2006 was $71.1 million compared with $90.3 million for 2005. Revenue
      from III-V products was $43.9 million compared with $42.7 million in the
      same period of 2005. CyberDisplay revenues totaled $27.2 million for the
      full year of 2006 compared with $47.6 million in the year-earlier period.
    </p>
    <p>
      Net loss for 2006 was $2.1 million, or $0.03 per share, based on 68.1
      million diluted shares outstanding. This compared with net income of
      $10.5 million, or $0.15 per share, (as restated) based on 69.9 million
      diluted shares outstanding for 2005. Net loss for the 2006 period
      included $104,000 of non-cash stock-based compensation expense compared
      with $749,000 of non-cash stock-based compensation expense for 2005.
    </p>
    <div style="text-indent: 0pt; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <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>
      Cash and marketable securities at December 30, 2006 were $105.4 million
      compared with $119.8 million at year-end 2005. The Company was able to
      complete its 2006 audit and its restatement of financial results as a
      result of a special committee of the board of directors having completed
      an investigation of past stock option granting practices.
    </p>
    <p>
      &#8220;We are pleased to have this matter behind us and we look forward to
      reporting our fourth-quarter and full-year 2007 financial results
      shortly,&#8221; said Kopin President and Chief Executive Officer Dr. John C.
      C. Fan.
    </p>
    <p>
      <b>Fourth-Quarter and Full-Year 2007 Earnings Conference Call Dial-in
      Information</b>
    </p>
    <p>
      Kopin plans to issue its fourth-quarter and full-year 2007 financial
      results after the close of the market on Thursday, March 27, 2008 and
      host a conference call for investors and analysts at 5:00 p.m. ET that
      day. To hear the conference call, please dial (877) 407-5790 (U.S. and
      Canada) or (201) 689-8328 (International). The call will also be
      available as a live and archived audio webcast on the &quot;Investors&quot;
      section of the Kopin website, www.kopin.com.
    </p>
    <p>
      <b>2007 Annual Report on Form 10-K</b>
    </p>
    <p>
      On March 14, 2008 Kopin filed a Notification of Late Filing on Form
      12b-25 with the Securities and Exchange Commission, which provides the
      Company an additional 15 calendar days to file its Annual Report on Form
      10-K for the year ended December 29, 2007. Kopin plans to file its 2007
      Form 10-K as soon as reasonably practical but no later than the
      expiration of the 15-day extension period on March 31, 2008.
    </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>
    <div style="text-indent: 0pt; margin-right: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <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>
      <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 Kopin&#8217;s filing of its reports fulfilling its request for continued
      listing on Nasdaq; Kopin&#8217;s ability to maintain its listing on the Nasdaq
      Stock Market; Kopin&#8217;s announced financial results for the 2007 fiscal
      year; and Kopin&#8217;s ability to file its Form 10-K for the 2007 fiscal year
      by March 31, 2008.</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 risks and
      uncertainties include, but are not limited to, potential claims or
      liability that could arise as a result of the Company&#8217;s restatement of
      its financial statements; 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, including
      the Annual Report on Form 10-K for the 12 months ended December 30, 2006.</i>
      <i>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>richard_sneider@kopin.com<br>or<br>Sharon Merrill
      Associates, Inc.<br>Scott Solomon, 617-542-5300<br>Vice President<br>ssolomon@investorrelations.com
    </p>
  </body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
