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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001005477-09-000527.txt : 20090206
<SEC-HEADER>0001005477-09-000527.hdr.sgml : 20090206
<ACCEPTANCE-DATETIME>20090206161303
ACCESSION NUMBER:		0001005477-09-000527
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090206
DATE AS OF CHANGE:		20090206

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOCQUEVILLE ASSET MANAGEMENT LP
		CENTRAL INDEX KEY:			0000883961

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		1675 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10009

	MAIL ADDRESS:	
		STREET 1:		TOCQUEVILLE ASSET MANAGEMENT LP
		STREET 2:		1675 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

SUBJECT COMPANY:	

	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:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48471
		FILM NUMBER:		09577425

	BUSINESS ADDRESS:	
		STREET 1:		695 MYLES STANDISH BLVD
		CITY:			TAUNTON
		STATE:			MA
		ZIP:			02780
		BUSINESS PHONE:		5088246696
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>file001.txt
<DESCRIPTION>AMENDMENT NUMBER 1 TO SCHEDULE 13D
<TEXT>

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13D
                                  Rule 13d-101

                   Under the Securities Exchange Act of 1934
                               (Amendment No. 1)*

                               Kopin Corporation
- --------------------------------------------------------------------------------
                                (Name of Issuer)

                         Common Stock, $0.01 par value
- --------------------------------------------------------------------------------
                         (Title of Class of Securities)

                                   500600101
- --------------------------------------------------------------------------------
                                 (CUSIP Number)

                                 Victor Huwang
                        40 West 57th Street, 19th Floor
                              New York, NY 10019
                                 (646) 873-3208
- --------------------------------------------------------------------------------
            (Name, Address and Telephone Number of Person Authorized
                     to Receive Notices and Communications)

                                   12/31/2008
- --------------------------------------------------------------------------------
            (Date of Event which Requires Filing of this Statement)

- --------------------------------------------------------------------------------
      If the filing person has previously filed a statement on Schedule 13G to
report the acquisition that is the subject of this Schedule 13D, and is filing
this schedule because of ss. 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check
the following box. |_|

      NOTE: Schedules filed in paper format shall include a signed original and
five copies of the schedule, including all exhibits. See Rule 13d-7 for other
parties to whom copies are to be sent.

      * The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information which
would alter disclosures provided in a prior cover page.

      The information required on the remainder of this cover page shall not be
deemed to be "filed" for the purpose of section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).

Page 1 of 4 Pages
<PAGE>

CUSIP No. 500600101
- --------------------------------------------------------------------------------
(1) Names of reporting persons.

    Tocqueville Asset Management, L.P.
- --------------------------------------------------------------------------------
(2) Check the appropriate box if a member of a group (see instructions)   (a)|_|
                                                                          (b)|X|
- --------------------------------------------------------------------------------
(3) SEC use only.

- --------------------------------------------------------------------------------
(4) Source of funds (see instructions).

    OO
- --------------------------------------------------------------------------------
(5) Check if disclosure of legal proceedings is required pursuant to Items   |_|
    2(d) or 2(e).
- --------------------------------------------------------------------------------
(6) Citizenship or place of organization.

    Delaware
- --------------------------------------------------------------------------------
Number of shares beneficially owned by each reporting person with:

    (7) Sole voting power:
        5,921,970

    (8) Shared voting power:
        0

    (9) Sole dispositive power:
        5,921,970

    (10) Shared dispositive power:
         0

- --------------------------------------------------------------------------------
(11) Aggregate amount beneficially owned by each reporting person.

     5,921,970
- --------------------------------------------------------------------------------
(12) Check if the aggregate amount in Row (11) excludes certain shares       |_|
     (see instructions).
- --------------------------------------------------------------------------------
(13) Percent of class represented by amount in Row (11).

     8.73%
- --------------------------------------------------------------------------------
(14) Type of reporting person (see instructions).

     PN
- --------------------------------------------------------------------------------

Page 2 of 4 Pages
<PAGE>

Item 1. Security and Issuer.

           Kopin Corporation
           200 John Hancock Road
           Taunton, MA 02780

Item 2. Identity and Background.

          (a) Tocqueville Asset Management, L.P.

          (b) 40 West 57th Street, 19th Floor
              New York, NY  10019

          (c) N/A

          (d) N/A

          (e) N/A

          (f) Delaware Limited Partnership

Item 3. Source and Amount of Funds or Other Consideration.

           An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E)

Item 4. Purpose of Transaction.

           Investment

Item 5. Interest in Securities of the Issuer.

          (a) 8.73%

          (b) 5,921,970 shares

          (c) N/A

          (d) N/A

          (e) N/A

Item 6. Contracts, Arrangements, Understandings or Relationships With Respect to
        Securities of the Issuer.

           N/A

Item 7. Material to be Filed as Exhibits.

           N/A

Page 3 of 4 Pages
<PAGE>

After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.

                                      Tocqueville Asset Management, L.P.

Date: 02/06/2009                      /s/ Elizebeth F. Bosco
                                      Name:  Elizebeth F. Bosco
                                      Title: Compliance Officer


The original statement shall be signed by each person on whose behalf the
statement is filed or his authorized representative. If the statement is signed
on behalf of a person by his authorized representative (other than an executive
officer or general partner of the filing person), evidence of the
representative's authority to sign on behalf of such person shall be filed with
the statement: Provided, however, That a power of attorney for this purpose
which is already on file with the Commission may be incorporated by reference.
The name and any title of each person who signs the statement shall be typed or
printed beneath his signature.

ATTENTION--Intentional misstatements or omissions of fact constitute Federal
criminal violations (See 18 U.S.C. 1001). (Secs. 13(d), 13(g), 14(d), 23, 48
Stat. 894, 895, 901; sec. 8, 49 Stat. 1379; sec. 203(a), 49 Stat. 704; sec. 10,
78 Stat. 88a; Secs. 2, 3, 82 Stat. 454, 455; secs. 1, 2, 3-5, 84 Stat. 1497;
sec. 18, 89 Stat. 155; secs. 202, 203, 91 Stat. 1494, 1498, 1499; 15 U.S.C.
78m(d), 78m(g), 78n(d), 78w) [44 FR 2145, Jan. 9, 1979; 44 FR 11751, Mar. 2,
1979; 44 FR 70340, Dec. 6, 1979; 47 FR 11466, Mar. 16, 1982; 61 FR 49959, Sept.
24, 1996; 62 FR 35340, July 1, 1997; 63 FR 2867, Jan. 16, 1998; 63 FR 15287,
Mar. 31, 1998]

Page 4 of 4 Pages


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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