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<SEC-DOCUMENT>0001157523-08-004437.txt : 20080520
<SEC-HEADER>0001157523-08-004437.hdr.sgml : 20080520
<ACCEPTANCE-DATETIME>20080520144024
ACCESSION NUMBER:		0001157523-08-004437
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080516
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:		20080520
DATE AS OF CHANGE:		20080520

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:		08848262

	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>a5690466.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
<html>
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      <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-family: Times New Roman; font-size: 12pt"></font><font style="font-size: 12pt; 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: 12pt; 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 Reported) May 16, 2008</font><br><br><font style="font-size: 12pt; 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="width: 100%; font-family: Times New Roman; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 33%; border-bottom: solid black 1.0pt; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td style="width: 34%; border-bottom: solid black 1.0pt; text-align: center; padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td style="width: 33%; border-bottom: solid black 1.0pt; text-align: center; padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 33%; text-align: center; padding-left: 0.0px" valign="bottom">
          <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 style="width: 34%; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission File Number)
          </p>
        </td>
        <td style="width: 33%; text-align: center; padding-left: 0.0px" valign="bottom">
          <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="width: 100%; font-family: Times New Roman; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            200 John Hancock Road, Taunton, MA 02780
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="bottom">
          <font style="font-family: Times New Roman; font-size: 10pt">(Address
          of Principal Executive Offices)(Zip Code)</font>
        </td>
      </tr>
    </table>
    <p style="text-align: center">
      &#160;Registrant's telephone number, including area code &#160;&#160;<u>(508)
      824-6696</u>
    </p>
    <p style="text-align: center">

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt">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 (see General Instruction A.2 below):</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">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-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="width: 100%; margin-left: 0pt; text-indent: 0pt; margin-right: 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="height: 1.5pt; color: black">

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

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

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      3.01&#160;&#160;&#160;&#160;&#160;</b></font><b><font style="font-family: Times New Roman; font-size: 10pt"><u>Notice
      of Delisting or Failure to Satisfy a Continued Listing Rule or Standard;
      Transfer of Listing.</u></font></b>
    </p>
    <p style="text-align: left">
      &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Kopin Corporation issued a press release on May 19, 2008, a
      copy of which is attached as Exhibit 99.1 to this report and
      incorporated herein by this reference, in which it announced that on May
      16, 2008 it received a NASDAQ Staff Determination letter indicating that
      the company is not in compliance with the NASDAQ continued listing
      requirements set forth in Marketplace Rule 4310(c)(14) because it did
      not timely filed its Quarterly Report on Form 10-Q for the first quarter
      ended March 29, 2008.&#160;&#160;
    </p>
    <p style="text-align: left">
      Kopin has delayed the filing of its Form 10-Q pending review of a
      recently filed Request for Mediation made by a customer of the
      Company.&#160;&#160;In the Request for Mediation, the customer, a privately held
      company based in the European Union, makes claims relating to certain
      representations and actions of an employee of a subsidiary of
      Kopin.&#160;&#160;Kopin is currently conducting an investigation relating to
      claims made in such Request for Mediation.
    </p>
    <p style="text-align: left">
      In the press release, Kopin said its common stock is subject to
      delisting at the opening of business on May 28, 2008, unless the Company
      requests a hearing in accordance with Nasdaq Marketplace Rules.&#160;&#160;Kopin
      intends to request a hearing before a Nasdaq Listing Qualifications
      Panel to appeal the Nasdaq&#8217;s Staff determination, which will stay the
      delisting until the Nasdaq Listing Qualifications Panel has reached a
      decision. However, there can be no assurance that the Nasdaq Listing
      Qualifications Panel will grant the Company&#8217;s request for continued
      listing of its common stock.
    </p>
    <p>
      <br>
      <b>Item 9.01&#160;&#160;&#160;&#160;&#160;<font style="font-family: Times New Roman; font-size: 10pt"><u>Financial
      Statements and Exhibits.</u></font></b>
    </p>
    <p style="margin-left: 30.0px; white-space: nowrap">
      <b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Exhibits</u></b>.
    </p>
    <p style="text-indent: 30.0px; text-align: left">
      99.1&#160;&#160;Kopin Corporation Press Release, dated May 19, 2008, announcing
      Kopin Corporation Receives Delinquency Notice from NASDAQ Due to Delay
      in Filing of Form 10-Q.<br>
    </p>
    <div style="width: 100%; margin-left: 0pt; text-indent: 0pt; margin-right: 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURE</b></font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Times New Roman; font-size: 10pt">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="width: 100%; font-family: Times New Roman; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 5%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            May 20, 2008
          </p>
        </td>
        <td style="width: 4%">
          &#160;
        </td>
        <td style="width: 46%">

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

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

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

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

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

        </td>
      </tr>
      <tr>
        <td style="width: 5%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 4%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; text-align: left; padding-left: 0.0px" valign="top">
          <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%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; text-align: left; padding-left: 10.0px" valign="top">
          <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%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%; text-align: left; padding-left: 10.0px" valign="top">
          <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 style="width: 46%; text-align: left; padding-left: 10.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
    <p>

    </p>
    <div style="width: 100%; margin-left: 0pt; text-indent: 0pt; margin-right: 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="height: 1.5pt; color: black">

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

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

    </p>
    <p style="text-align: center">
      <b>EXHIBIT INDEX</b>
    </p>
    <table style="width: 100%; font-family: Times New Roman; font-size: 10pt; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 12%; border-bottom: solid black 1.0pt; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Exhibit
          </p>
        </td>
        <td style="width: 2%">
          &#160;
        </td>
        <td style="width: 86%; border-bottom: solid black 1.0pt; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Description
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 12%; text-align: left; padding-right: 0.0px; padding-left: 0.0px; white-space: nowrap" valign="top">
          99.1
        </td>
        <td style="width: 2%">

        </td>
        <td style="width: 86%; text-align: left; padding-left: 0.0px" valign="top">
          Press Release dated May 19, 2008 entitled &#8220;Kopin Corporation
          Receives Delinquency Notice from NASDAQ Due to Delay in Filing of
          Form 10-Q&#8221;
        </td>
      </tr>
    </table>
    <p>

    </p>
    <p>

    </p>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5690466ex991.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b>Kopin
      Corporation Receives Delinquency Notice from NASDAQ Due to Delay in
      Filing of Form 10-Q</b></font>
    </p>
    <p style="text-align: center">

    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--Kopin Corporation (NASDAQ: KOPN)
      (together with its subsidiaries, the &#8220;Company&#8221;) today announced that it
      received a NASDAQ Staff Determination letter indicating that the Company
      is not in compliance with NASDAQ Marketplace Rule 4310(c)(14) because it
      did not timely file its Quarterly Report on Form 10-Q for the quarter
      ended March 29, 2008.
    </p>
    <p>
      Kopin has delayed the filing of its Form 10-Q pending review of a
      recently filed Request for Mediation made by a customer of the Company.
      In the Request for Mediation, the customer, a privately held company
      based in the European Union, makes claims relating to certain
      representations and actions of an employee of a subsidiary of Kopin.
      Kopin is currently conducting an investigation relating to claims made
      in such Request for Mediation.
    </p>
    <p>
      The NASDAQ Staff Determination letter stated that as a result of the
      Company&#8217;s non-compliance with Nasdaq Marketplace Rule 4310(c)(14),
      Kopin&#8217;s securities will be delisted from Nasdaq at the opening of
      business on May 28, 2008, unless the Company requests a hearing in
      accordance with Nasdaq Marketplace Rules. Kopin intends to request a
      hearing before a Nasdaq Listing Qualifications Panel to appeal the
      Nasdaq&#8217;s Staff determination, which will stay the delisting until the
      Nasdaq Listing Qualifications Panel has reached a decision. However,
      there can be no assurance that the Nasdaq Listing Qualifications Panel
      will grant the Company&#8217;s request for continued listing of its common
      stock.
    </p>
    <p>
      <b>About Kopin</b>
    </p>
    <p>
      Kopin Corporation produces lightweight, power-efficient, ultra-small
      liquid crystal displays and III-V 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 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 III-V
      technologies are protected by more than 200 global patents and patents
      pending. For more information, please visit Kopin's website at <u>www.kopin.com</u>.
    </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 potential outcome of the Request for Mediation filed by a
      customer of the Company; Kopin&#8217;s decision to request a hearing to review
      the NASDAQ Staff Determination letter; and the possible delisting of
      Kopin's common stock from The NASDAQ Global Market.</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: the potential that Kopin may be unsuccessful in
      obtaining a stay of delisting; the potential that Kopin may not become
      current in its delinquent periodic report; 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 29, 2007, and the Company&#8217;s subsequent filings with the
      Securities and Exchange Commission.</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. The Company undertakes no responsibility to
      update any of these forward-looking statements to reflect events or
      circumstances 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><u>rsneider@kopin.com</u><br>or<br>Sharon Merrill
      Associates, Inc.<br>Scott Solomon, 617-542-5300<br>Vice President<br><u>ssolomon@investorrelations.com</u>
    </p>
    <p>

    </p>
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