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<SEC-DOCUMENT>0001157523-08-004661.txt : 20080529
<SEC-HEADER>0001157523-08-004661.hdr.sgml : 20080529
<ACCEPTANCE-DATETIME>20080529165100
ACCESSION NUMBER:		0001157523-08-004661
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080527
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:		20080529
DATE AS OF CHANGE:		20080529

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:		08867053

	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>a5697268.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-family: Times New Roman; font-size: 10pt">
    <p style="text-align: center">
      <font style="font-size: 18pt; font-family: Times New Roman">UNITED STATES</font><font style="font-size: 18pt; font-family: Times New Roman"><br style="font-family: Times New Roman; font-size: 18pt"></font><font style="font-size: 18pt; font-family: Times New Roman">SECURITIES
      AND EXCHANGE COMMISSION</font><br><font style="font-size: 10pt; font-family: Times New Roman">WASHINGTON
      DC 20549</font><br><font style="font-family: Times New Roman">______________</font><br>
    </p>
    <p style="text-align: center">
      <font style="font-size: 18pt; 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) May 27, 2008</font><br><br><u><font style="font-size: 18pt; font-family: Times New Roman">KOPIN&#160;CORPORATION</font></u><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="text-align: center; width: 100%; font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 33%; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td style="text-align: center; white-space: nowrap; padding-left: 0.0px; width: 34%; padding-right: 0.0px; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td style="text-align: right; white-space: nowrap; padding-left: 0.0px; width: 33%; padding-right: 0.0px; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 33%" 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="text-align: center; padding-left: 0.0px; width: 34%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission<br>File Number)
          </p>
        </td>
        <td style="text-align: right; padding-left: 0.0px; width: 33%" 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>
    <p>

    </p>
    <table style="text-align: center; width: 100%; font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="text-align: center; padding-left: 0.0px; border-bottom: solid black 1.0pt" 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">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Address of Principal Executive Offices) (Zip Code)
          </p>
        </td>
      </tr>
    </table>
    <p style="text-align: center">

    </p>
    <p style="text-align: center">
      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-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 (see General Instruction A.2 below):</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>
    <p>

    </p>
    <div style="width: 100%; margin-right: 0pt; margin-left: 0pt; text-indent: 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>
      <b><font style="font-size: 10pt; font-family: Times New Roman">Item
      3.01.&#160;&#160;&#160;&#160;&#160;</font><u><font style="font-size: 10pt; font-family: Times New Roman">Notice
      of Delisting or Failure to Satisfy a Continued Listing Rule or Standard;
      Transfer of Listing.</font></u></b>
    </p>
    <p style="text-align: left; text-indent: 30.0px">
      Kopin Corporation (together with its subsidiaries, the
      &#8220;Company&#8221;)&#160;&#160;issued a press release on May 29, 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 that it has appealed the Nasdaq
      Listing Qualification Staff determination to delist the Company&#8217;s
      securities from The Nasdaq Stock Market for failure to comply with
      NASDAQ Marketplace Rule 4310(c)(14).&#160;&#160;As a result of the appeal, the
      Nasdaq Staff&#8217;s delisting action has been stayed pending the final
      outcome of a hearing scheduled for Thursday, July 17 before the Nasdaq
      Hearings Panel.
    </p>
    <p style="text-align: left; text-indent: 30.0px">
      On May 19, Kopin announced that it had received a NASDAQ Staff
      Determination Letter indicating that the Company faced a possible
      delisting because it did not timely file its Quarterly Report on Form
      10-Q for the quarter ended March 29, 2008.&#160;&#160;The filing of Kopin&#8217;s Form
      10-Q is delayed pending review of a recently filed Request for Mediation
      made by a customer of the Company.
    </p>
    <p>

    </p>
    <p>
      <b><font style="font-size: 10pt; font-family: Times New Roman">Item
      9.01.&#160;&#160;&#160;&#160;&#160;</font><u><font style="font-size: 10pt; font-family: Times New Roman">Financial
      Statements and Exhibits. </font></u></b>
    </p>
    <p>

    </p>
    <table style="text-align: center; width: 100%; font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 8%" valign="top">
          &#160;
        </td>
        <td style="width: 1%">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 8%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>(d)</b>
          </p>
        </td>
        <td style="width: 1%">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 82%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b><u>Exhibits.</u></b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 8%">

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 8%">

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 82%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 8%" valign="top">

        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; white-space: nowrap; padding-left: 0.0px; width: 8%; padding-right: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            99.1
          </p>
        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 82%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Kopin Corporation Press Release, dated May 29, 2008, announcing
            Kopin
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top" colspan="5">
          Corporation Receives Stay of Delisting from NASDAQ Pending Outcome
          of July 17
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top" colspan="5">
          Hearing.
        </td>
      </tr>
    </table>
    <p>

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

    </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>
    <p style="text-indent: 30.0px">

    </p>
    <table style="width: 100%; font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 5%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 1%">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 40%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 4%" valign="top">
          &#160;
        </td>
        <td style="width: 5%">

        </td>
        <td style="width: 1%">
          &#160;
        </td>
        <td style="width: 44%">

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 40%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 4%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px" valign="top" colspan="3">
          <p style="margin-top: 0px; margin-bottom: 0px">
            KOPIN CORPORATION
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 40%">

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

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 44%" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 40%">

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 44%">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 5%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 40%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            May 29, 2008
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 4%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 5%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By:
          </p>
        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 44%; border-bottom: solid black 1.0pt" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ Richard A. Sneider
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 1%">

        </td>
        <td style="width: 40%">

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 44%" 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: 1%">

        </td>
        <td style="width: 40%">

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 44%" 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: 1%">

        </td>
        <td style="width: 40%">

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

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

        </td>
        <td style="width: 1%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 44%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
    <div style="width: 100%; margin-right: 0pt; margin-left: 0pt; text-indent: 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><font style="font-size: 10pt; font-family: Times New Roman">EXHIBIT
      INDEX</font></b>
    </p>
    <p>

    </p>
    <table style="width: 100%; font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman" cellspacing="0">
      <tr>
        <td style="width: 3%; border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 15%; border-bottom: solid black 1.0pt" valign="top">
          Exhibit
        </td>
        <td style="width: 4%">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 78%; border-bottom: solid black 1.0pt" valign="top">
          Description
        </td>
      </tr>
      <tr>
        <td style="width: 3%">
          &#160;
        </td>
        <td style="text-align: left; white-space: nowrap; padding-left: 0.0px; width: 15%; padding-right: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            99.1
          </p>
        </td>
        <td style="width: 4%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 78%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press Release dated May 29, 2008 entitled &#8220;Kopin Receives Stay of
            Delisting from
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 3%">

        </td>
        <td style="width: 15%">

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

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 78%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Nasdaq Pending Outcome of July 17 Hearing.&#8221;
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
  </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5697268_ex991.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-family: Times New Roman; font-size: 8pt">
    <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
      Receives Stay of Delisting from NASDAQ Pending Outcome of July 17 Hearing</font></b>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--Kopin Corporation (NASDAQ: KOPN) today
      announced that it has appealed the Nasdaq Listing Qualification Staff&#8217;s
      previously disclosed determination to delist the Company&#8217;s securities
      from The Nasdaq Stock Market for failure to comply with NASDAQ
      Marketplace Rule 4310(c)(14). As a result of the appeal, the Nasdaq
      Staff&#8217;s delisting action has been stayed pending the final outcome of a
      hearing scheduled for Thursday, July 17 before the Nasdaq Hearings Panel.
    </p>
    <p>
      On May 19, Kopin announced that it had received a NASDAQ Staff
      Determination Letter indicating that the Company faced a possible
      delisting because it did not timely file its Quarterly Report on Form
      10-Q for the quarter ended March 29, 2008. Kopin&#8217;s Form 10-Q was delayed
      pending the Company&#8217;s review of a Request for Mediation made by a
      customer of the Company.
    </p>
    <p>
      At the July 17 hearing, Kopin must demonstrate its ability to regain
      compliance with the particular deficiencies cited by Nasdaq Staff, as
      well as its ability to sustain long-term compliance with all applicable
      maintenance criteria.
    </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>
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    <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 July 17 hearing before the Nasdaq Hearings Panel; and Kopin&#8217;s
      ability to regain compliance with the particular deficiencies cited by
      Nasdaq Staff, as well as its ability to sustain long-term compliance
      with all applicable Nasdaq maintenance criteria. 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>
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