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<SEC-DOCUMENT>0001157523-10-002692.txt : 20100504
<SEC-HEADER>0001157523-10-002692.hdr.sgml : 20100504
<ACCEPTANCE-DATETIME>20100504075804
ACCESSION NUMBER:		0001157523-10-002692
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100504
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100504
DATE AS OF CHANGE:		20100504

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:		10794979

	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>a6275276.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2010 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">
      <br>
      <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: 12pt; font-family: Times New Roman">WASHINGTON,
      DC 20549</font><br><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 4, 2010</font><br><br><u><font style="font-size: 12pt; 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>
    <div style="text-align:left">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; width: 100%; font-size: 10pt">
      <tr>
        <td style="text-align: left; width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            DELAWARE
          </p>
        </td>
        <td style="padding-right: 0.0px; text-align: center; width: 34%; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            000-19882
          </p>
        </td>
        <td style="padding-right: 0.0px; text-align: right; width: 33%; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: left; width: 33%; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (State or Other Jurisdiction
          </p>
          <p style="margin-bottom: 0px; margin-top: 0px">
            of Incorporation)
          </p>
        </td>
        <td style="text-align: center; width: 34%; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (Commission
          </p>
          <p style="margin-bottom: 0px; margin-top: 0px">
            File Number)
          </p>
        </td>
        <td style="text-align: right; width: 33%; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (IRS Employer
          </p>
          <p style="margin-bottom: 0px; margin-top: 0px">
            Identification No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:center">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; margin-left:auto;margin-right:auto; width: 90%; font-size: 10pt">
      <tr>
        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            200 John Hancock Road, Taunton, MA &#160;&#160;02780
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <font style="font-size: 10pt; font-family: Times New Roman">(Address
            of Principal Executive Offices)&#160;&#160;&#160;(Zip Code)</font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <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-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>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

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

    </p>
    <p>
      <b>Item 2.02.&#160;&#160;<u>Results of Operations and Financial Condition</u>.</b>
    </p>
    <p>
      &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Kopin Corporation issued a press release on May 4, 2010, a
      copy of which is attached as Exhibit 99.1 to this report and
      incorporated herein by this reference, in which the Company announced
      financial results for the first quarter ended March 27, 2010.&#160;&#160;This
      information shall not be deemed to be &#8220;filed&#8221; for the purposes of
      Section 18 of the Securities Exchange Act of 1934, as amended, and shall
      not be deemed to be incorporated by reference in any filing under the
      Securities Act of 1933, as amended.
    </p>
    <p style="white-space: nowrap">
      <b>Item 9.01.&#160;&#160;<u>Financial Statements and Exhibits</u>.</b>
    </p>
    <p style="white-space: nowrap">
      <b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Exhibits</u></b>.
    </p>
    <p style="white-space: nowrap">
      &#160;&#160;&#160;99.1&#160;&#160;&#160;Press Release dated May 4, 2010, entitled &#8220;Kopin Reports
      Strong First-Quarter 2010 Financial Results.&#8221; &#160;&#160;&#160;&#160;&#160;
    </p>
    <p style="margin-left: 60.0px; white-space: nowrap">

    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="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">
      <font style="font-size: 10pt; font-family: Times New Roman"><b>SIGNATURE</b></font>
    </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>
    <div style="text-align:left">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; width: 100%; font-size: 10pt">
      <tr>
        <td style="width: 6%">

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

        </td>
        <td style="text-align: left; width: 4%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; width: 35%; padding-left: 25.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            KOPIN CORPORATION
          </p>
        </td>
        <td style="width: 11%">

        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

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

        </td>
        <td style="width: 35%">

        </td>
        <td style="text-align: left; width: 11%; padding-left: 0.0px" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

        </td>
        <td style="text-align: left; width: 4%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 35%">

        </td>
        <td style="width: 11%">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; width: 6%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Dated:
          </p>
        </td>
        <td style="text-align: left; padding-bottom: 2.0px; width: 44%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            May 4, 2010
          </p>
        </td>
        <td style="text-align: left; padding-bottom: 2.0px; width: 4%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            By:
          </p>
        </td>
        <td style="text-align: left; width: 35%; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            /s/ Richard A. Sneider
          </p>
        </td>
        <td style="width: 11%">

        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

        </td>
        <td style="text-align: left; width: 4%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; width: 35%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Richard A. Sneider
          </p>
        </td>
        <td style="width: 11%">

        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

        </td>
        <td style="text-align: left; width: 4%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; width: 35%; padding-left: 0.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Treasurer and Chief Financial Officer
          </p>
        </td>
        <td style="width: 11%">

        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

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

        </td>
        <td style="text-align: left; padding-left: 0.0px" valign="top" colspan="2">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p style="text-align: center">
      <b>EXHIBIT INDEX</b>
    </p>
    <p style="text-align: center">

    </p>
    <div style="text-align:left">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; width: 100%; font-size: 10pt">
      <tr>
        <td style="text-align: left; width: 10%; border-bottom: solid black 1.0pt; padding-left: 5.0px" valign="top">
          Exhibit
        </td>
        <td style="text-align: left; padding-bottom: 2.0px; width: 2%; padding-left: 0.0px" valign="top">
          &#160;
        </td>
        <td style="text-align: left; width: 88%; border-bottom: solid black 1.0pt; padding-left: 10.0px" valign="top">
          Description
        </td>
      </tr>
      <tr>
        <td style="padding-right: 0.0px; text-align: left; width: 10%; white-space: nowrap; padding-left: 10.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            99.1
          </p>
        </td>
        <td style="width: 2%">

        </td>
        <td style="text-align: left; width: 88%; padding-left: 10.0px" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Press Release dated May 4, 2010, entitled &#8220;Kopin Reports Strong
            First-Quarter 2010 Financial Results.&#8221;
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: justify">

    </p>
    <p>

    </p>
    <p>

    </p>
    <p>

    </p>
    <p>

    </p>
  </body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a6275276-ex991.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2010 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">
      <font style="font-size: 12pt; font-family: Times New Roman"><b>Kopin
      Reports Strong First-Quarter 2010 Financial Results</b></font>
    </p>
    <p style="text-align: center">

    </p>
    <p>
      <u><i><font style="font-size: 12pt; font-family: Times New Roman"><b>Financial
      Highlights:</b></font></i></u>
    </p>
    <ul>
      <li style="margin-bottom: 10.0px">
        <i><font style="font-size: 12pt; font-family: Times New Roman"><b>Total
        Revenues Up 18.5% Year-over-Year to $25.4 Million</b></font></i>
      </li>
      <li style="margin-bottom: 10.0px">
        <i><font style="font-size: 12pt; font-family: Times New Roman"><b>III-V
        Revenue Increases 110% on Momentum of Mobile Connectivity and Smart
        Phone Demand</b></font></i>
      </li>
      <li style="margin-bottom: 10.0px">
        <i><font style="font-size: 12pt; font-family: Times New Roman"><b>Kopin
        Exits First Quarter with $119 Million in Cash and Marketable
        Securities and No Debt</b></font></i>
      </li>
      <li style="margin-bottom: 10.0px">
        <i><font style="font-size: 12pt; font-family: Times New Roman"><b>Company
        Affirms 2010 Guidance for Revenue of $120-$130 Million</b></font></i>
      </li>
    </ul>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--May 4, 2010--Kopin Corporation (NASDAQ:
      KOPN) today announced financial results for the first quarter ended
      March 27, 2010.
    </p>
    <p>
      &#8220;We are pleased with our results for the first quarter and are off to a
      good start in 2010,&#8221; said Kopin President and Chief Executive Officer
      Dr. John C.C. Fan. &#8220;Revenue from our III-V product family more than
      doubled year-over-year, reflecting strong growth trends in mobile
      connectivity and smart phone proliferation. Our proprietary gallium
      arsenide-based heterojunction bipolar transistor (HBT) technology is
      core to our product portfolio and is strategic to the competitiveness of
      our integrated circuit customers.&#8221;
    </p>
    <p>
      &#8220;The performance of our display product segment continues on track, with
      the second half of fiscal 2010 anticipated to be stronger than the first
      half based on the timing of the government procurement cycle,&#8221; Dr. Fan
      continued. &#8220;Our recently announced $27 million follow-on order for
      liquid crystal display eyepieces for the Army&#8217;s Thermal Weapons Sight
      program reflects the continued strong momentum of our military display
      technology. We anticipate additional orders for this product in the
      quarters ahead. In addition, we are receiving extremely positive
      feedback from beta customers who are field testing our Golden-i
      platform, and we are seeing significant opportunities unfolding in the
      consumer 3-D eyewear market.&#8221;
    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p>
      Total sales increased 18.5% to $25.4 million in the first quarter of
      2010 from $21.5 million for the comparable period in 2009. Revenue for
      the III-V product family increased 110% to $14.5 million from $6.9
      million in the same period of 2009, while display revenue was $10.9
      million in the first quarter of 2010 compared with $14.6 million in the
      same period of 2009.
    </p>
    <p>
      Kopin reported net income of $1.0 million, or $0.02 per diluted share,
      for the 2010 first quarter compared with $1.9 million, or $0.03 per
      diluted share, for the comparable period in 2009. Kopin ended the first
      quarter of 2010 with $119.0 million in cash and marketable securities
      and no debt, an increase of $4.5 million from December 26, 2009.
    </p>
    <p>
      <b>Business Highlights</b>
    </p>
    <p>
      <i>III-V Products</i>
    </p>
    <p>
      &#8220;The strong performance of our III-V product family is testament to our
      market-leading proprietary transistor technology that powers many of the
      world&#8217;s smart phones,&#8221; Dr. Fan said. &#8220;Consumer and professional users
      alike are looking for greater functionality, higher speeds and lower
      power consumption. Our 110% year-over-year revenue growth in III-V
      reflects significant demand for smart phones as users worldwide seek
      mobile access to content. Our performance also highlights the leading
      role Kopin&#8217;s HBT technology plays in the growth of these advanced 3G
      devices, which require up to three times more wafer content than
      conventional handsets.&#8221;
    </p>
    <p>
      &#8220;To enhance our III-V technology and new product development efforts, we
      recently hired Dr. Wayne Johnson as Director of New Business and Product
      Development and at our Taiwan subsidiary, KTC, we hired Dr. Patrick Chin
      as Vice President of Technology. Operationally, we are beginning to
      realize the benefits of our strategic investments in six-inch wafer
      fabrication equipment. In addition, we are planning to further expand
      our III-V capacity and capability for 2011 in response to the increasing
      market demand for our products,&#8221; Dr. Fan continued.
    </p>
    <p>
      <i>Golden-i</i>
    </p>
    <p>
      &#8220;Golden-i represents the confluence of Kopin&#8217;s leading proprietary
      display technology in conjunction with the work of development partners
      including Hill Crest Labs, Micron Technology, Microsoft, Motorola,
      Nuance and Texas Instruments,&#8221; Dr. Fan continued. &#8220;This revolutionary
      technology platform accelerates mobile media convergence, transcending
      the small form factor limitations of many handsets and allowing mobile
      users a unique, hands-free ability to access content through a near-eye
      virtual computer display. With numerous applications already identified
      throughout the industrial, military and medical professional end
      markets, Golden-i is uniquely positioned to become a game-changing
      mobile content access platform.&#8221;
    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p>
      <i>Display Products</i>
    </p>
    <p>
      &#8220;While display revenues were lower in the first quarter of 2010 than the
      comparable period last year, this decrease resulted from the timing of
      the government procurement cycle,&#8221; Dr. Fan said. &#8220;Military order flow
      can be uneven at times, making this business somewhat challenging to
      forecast quarter to quarter. However, the year-to-year forecast is more
      predictable because of the federal budgeting process. We expect revenue
      from military displays, which carry a higher gross margin than our
      non-military display products, to be weighted toward the second half of
      2010.&#8221;
    </p>
    <p>
      Research and development revenues more than doubled in the first quarter
      of 2010 to $1.6 million from $0.9 million in the first quarter of 2009,
      reflecting an increase in design activity associated with military
      programs and displays for consumer electronics. Research and development
      expenses increased to $4.3 million in the 2010 first quarter compared
      with $3.2 million in the first quarter of 2009, driven by increased
      military activities as well as Golden-i and 3D video eyewear development
      programs.
    </p>
    <p>
      In April, Kopin announced production of a new line of full-color VGA and
      WVGA &#8220;shrink&#8221; displays measuring 0.35 and 0.44 inches diagonal,
      respectively. Such &#8220;shrink&#8221; displays are about 40% smaller than the
      Company&#8217;s conventional displays. Shipments of the VGA display are
      already underway for Samsung Electronics&#8217; new NX10 hybrid DSLR-style
      camera and Vuzix Corporation&#8217;s Wrap 920 3D video eyewear.
    </p>
    <p>
      &#8220;We are delighted with our success in further shrinking our displays by
      another 45%. We unveiled at our 25<sup>th</sup> Anniversary event our
      groundbreaking new 0.32-inch diagonal WVGA color display (854 by 480
      pixels). The world&#8217;s tiniest WVGA displays are expected to go into
      production next year. With this new extremely dense display, we have now
      achieved our long-standing goal of developing an HD display the size of
      the human eye. Furthermore, we unveiled several eyewear reference
      designs incorporating this new display. These eyewear designs position
      us for the accelerating growth of 3-D applications,&#8221; Dr. Fan continued.
    </p>
    <p>
      &#8220;In both military and industrial display products, we continue to engage
      in new development programs that should result in substantial production
      in 2011 and beyond,&#8221; Dr. Fan said. &#8220;To meet the market demand for these
      display solutions, we recently added three key individuals: Timothy
      Edwards, Senior Staff Optical Systems Engineer, Dr. Chris Parkinson,
      Senior Golden-i Software Manager and Mark Stovall, General Manager for
      our Application and Design Center in Scotts Valley, California. We plan
      to continue to increase our display bench strength in anticipation of
      future growth opportunities.&#8221;
    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p>
      <b>Business Outlook</b>
    </p>
    <p>
      &#8220;We began 2010 with solid financial performance reflecting the
      competitiveness of our technology, the strength of our end markets and
      the discipline of our operations,&#8221; Dr. Fan said. &#8220;Kopin is strategically
      well-positioned to benefit from a number of key technology themes,
      including mobile connectivity and smart phone adoption as well as
      micro-display and 3-D capability. Each of these is critical to improving
      and extending the concept of the mobile Internet. Our technology-focused
      company, supported by 200-plus issued and pending patents, is
      well-positioned to advance each of these related trends. For full-year
      2010, Kopin remains on pace to achieve our revenue guidance of $120
      million to $130 million.&#8221;
    </p>
    <p>
      <b>First-Quarter Conference Call</b>
    </p>
    <p>
      In conjunction with its first-quarter 2010 financial results, Kopin will
      host a teleconference call for investors and analysts at 9:00 a.m. ET
      today. 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, <u>www.kopin.com</u>.
    </p>
    <p>
      <b>About Kopin</b>
    </p>
    <p>
      Kopin Corporation produces lightweight, power-efficient, ultra-small
      liquid crystal displays and III-V products, including 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, Golden-i and The NanoSemiconductor Company are trademarks
      of Kopin Corporation.
    </p>
    <p style="text-align: center">
      Kopin &#8211; The NanoSemiconductor Company&#8482;
    </p>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <p>
      <b>Forward-Looking Statements</b>
    </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. These include, without limitation,
      statements relating to: Kopin&#8217;s anticipation that the display product
      segment will be stronger in the second half of fiscal 2010 than the
      first half; the Company&#8217;s belief that its recently announced $27 million
      follow-on order for liquid crystal display eyepieces for the Army&#8217;s
      Thermal Weapons Sight program reflects the continued strong momentum of
      Kopin&#8217;s military display technology; Kopin&#8217;s anticipation of additional
      military display orders for this product in the quarters ahead;</i> <i>opportunities
      in the consumer 3-D eyewear market; the benefits of the Company&#8217;s
      strategic investment in six-inch wafer fabrication equipment;</i> <i>Kopin&#8217;s
      expectation to further expand its III-V capacity and capability for 2011
      in response to the increasing market demand for our products;</i> <i>the
      potential of Golden-i to become a game-changing mobile content access
      platform; the Company&#8217;s belief that year-to-year forecast of military
      revenues is more predictable because of the federal budgeting process;
      our expectation that military products will have higher gross margins
      than non-military products; the expectation that military display
      products will be weighted toward the second half of the year; the
      expectation that</i> <i>Kopin&#8217;s new 0.32-inch diagonal WVGA color
      displays will go into production next year;</i> <i>the expectation that
      Kopin&#8217;s military and industrial display development programs should
      result in substantial production in 2011 and beyond</i>; <i>and the
      Company&#8217;s expectation for 2010 revenues in the range of $120 million to
      $130 million.</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: the
      U.S. Army&#8217;s Thermal Weapon Sight programs will not continue to ramp
      production in 2010 or if they do the Company will be unable to produce
      the product for these programs; field tests of Kopin&#8217;s Golden-i Software
      Developer Kits may prove unsuccessful; the Company may be unable to
      produce Golden-i in commercial volumes; the relationship between Kopin
      and its Golden-i technology partners may not be successful, or
      prospective customers may be unwilling to purchase the product; the
      Company&#8217;s 2010 revenue expectations will turn out to be wrong;
      manufacturing, marketing or other issues may prevent either the adoption
      or rapid acceptance of products; the Company will be adversely affected
      by competitive products and pricing; new product initiatives and other
      research and development efforts may not be successful; the Company
      could experience the loss of significant customers; costs to produce the
      Company&#8217;s microdisplay and HBT products will increase significantly, or
      that yields will decline; military programs or funding for military
      programs involving Kopin&#8217;s products will be delayed or cancelled; the
      Company&#8217;s military and commercial customers might be unable to ramp
      production volumes of its products, or that the Company&#8217;s product
      forecasts will turn out to be wrong; manufacturing delays, technical
      issues, economic conditions or external factors may prevent the Company
      from achieving its financial guidance; potential claims or liability
      could arise as a result of the Company&#8217;s restatement of its financial
      statements; the Company could have additional write-downs of its equity
      investment or charges related to its investments in other companies,
      including KTC and Kowon; 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 26,
      2009, and the Company&#8217;s subsequent filings 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. 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>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <div style="text-align:left">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; width: 100%; font-size: 8pt">
      <tr>
        <td colspan="9">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="9">
          <b>Kopin Corporation</b>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="9">
          <b>Condensed Consolidated Statements of Operations</b>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="9">
          <b>(Unaudited)</b>
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>
          &#160;
        </td>
        <td colspan="3">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="7">
          Three Months Ended
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top" colspan="3">
          March 27, 2010
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top" colspan="3">
          March 28, 2009
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Revenues:
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 25.0px" valign="top">
          Product revenues
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          23,876,360
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          20,586,911
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 25.0px" valign="top">
          Research and development revenues
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          1,577,625
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          888,789
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          25,453,985
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          21,475,700
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Expenses:
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 25.0px" valign="top">
          Cost of product revenues
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          17,537,947
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          14,610,281
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 25.0px" valign="top">
          Research and development
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          4,295,907
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          3,151,398
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 25.0px" valign="top">
          Selling, general and administrative
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          3,642,534
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          4,452,893
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          25,476,388
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          22,214,572
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Income from operations
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          (22,403
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          (738,872
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Other income and (expense):
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 25.0px" valign="top">
          Interest and other income
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          1,367,713
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          4,191,886
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 25.0px" valign="top">
          Other expense
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (366,209
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (935,672
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          1,001,504
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          3,256,214
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Income before benefit (provision) for income taxes, equity losses in
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          979,101
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          2,517,342
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          unconsolidated affiliate and net loss (income) from noncontrolling
          interest
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Benefit (provision) for income taxes
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          87,000
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (269,000
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Income before equity losses in unconsolidated affiliate and
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          1,066,101
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          2,248,342
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          net loss (income) of noncontrolling interest
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Equity losses in unconsolidated affiliate
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (92,728
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (148,642
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Income before net loss (income) of noncontrolling interest
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          973,373
        </td>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          2,099,700
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Net loss (income) attributable to noncontrolling interest
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          63,618
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          (184,129
        </td>
        <td style="padding-right: 0.0px; text-align: left; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 0.0px" valign="top">
          Net income
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          1,036,991
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          1,915,571
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Net income per share:
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 25.0px" valign="top">
          Basic
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          0.02
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          0.03
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 25.0px" valign="top">
          Diluted
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          0.02
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          0.03
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Weighted average number of common shares outstanding:
        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
        <td>

        </td>
        <td colspan="3">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 25.0px" valign="top">
          Basic
        </td>
        <td>

        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          66,587,941
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          68,152,946
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 25.0px" valign="top">
          Diluted
        </td>
        <td>

        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          67,310,636
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          68,524,533
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
    </table>
    </div>
    <div style="margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; 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="height: 1.5pt; color: black">

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

        </div>
      </div>
    </div>
    <div style="text-align:left">
    <table cellspacing="0" style="font-family: Times New Roman; margin-bottom: 10.0px; width: 100%; font-size: 8pt">
      <tr>
        <td colspan="7">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="7">
          <b>Kopin Corporation</b>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="7">
          <b>Condensed Consolidated Balance Sheets</b>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top" colspan="7">
          <b>(Unaudited)</b>
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top" colspan="2">
          March 27, 2010
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top" colspan="2">
          December 26, 2009
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          ASSETS
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Current assets:
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 20.0px" valign="top">
          Cash and marketable securities
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          119,060,027
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          114,546,501
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 20.0px" valign="top">
          Accounts receivable, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          16,488,181
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          19,265,087
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 20.0px" valign="top">
          Inventory
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          17,192,488
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          16,453,869
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 20.0px" valign="top">
          Prepaid and other current assets
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          2,347,431
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          1,951,607
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Total current assets
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          155,088,127
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          152,217,064
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Equipment and improvements, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          19,822,436
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          20,752,558
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Other assets
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          10,196,665
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          10,254,846
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 0.0px" valign="top">
          Total assets
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          185,107,228
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          183,224,468
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          LIABILITIES AND STOCKHOLDERS' EQUITY
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Current liabilities:
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 20.0px" valign="top">
          Accounts payable
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          6,933,230
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          9,615,938
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 20.0px" valign="top">
          Accrued expenses
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          5,650,912
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          5,319,045
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 20.0px" valign="top">
          Billings in excess of revenue earned
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          3,313,538
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          3,084,062
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Total current liabilities
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          15,897,680
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          18,019,045
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Lease commitments
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          913,504
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          903,133
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px" valign="top">
          Total Kopin Corporation stockholders' equity
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          164,106,441
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; padding-left: 0.0px" valign="bottom">
          160,186,536
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Noncontrolling interest
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          4,189,603
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          4,115,754
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 2.0px; padding-left: 0.0px" valign="top">
          Total stockholders' equity
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          168,296,044
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          164,302,290
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-bottom: 4.0px; padding-left: 0.0px" valign="top">
          Total Liabilities and stockholders' equity
        </td>
        <td>

        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          185,107,228
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          $
        </td>
        <td style="padding-right: 0.0px; text-align: right; white-space: nowrap; border-bottom: double black 2.25pt; padding-left: 0.0px" valign="bottom">
          183,224,468
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <p>
      CONTACT:<br>Kopin Corporation<br>Richard Sneider, 508-824-6696<br>Chief
      Financial Officer<br><u>Richard_Sneider@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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