<SEC-DOCUMENT>0001157523-13-000151.txt : 20130117
<SEC-HEADER>0001157523-13-000151.hdr.sgml : 20130117
<ACCEPTANCE-DATETIME>20130116183231
ACCESSION NUMBER:		0001157523-13-000151
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20130115
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130117
DATE AS OF CHANGE:		20130116

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:		13533293

	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>a50534321.htm
<DESCRIPTION>KOPIN CORP. 8-K
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2013 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
  </head>
  <body style="font-size: 10pt; font-family: Times New Roman">
    <p style="text-align: center">
      <br>
      <br>
      <br>
      <br>
      <font style="font-family: Times New Roman; font-size: 12pt">UNITED STATES</font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">SECURITIES
      AND EXCHANGE COMMISSION</font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">WASHINGTON,
      D.C. 20549</font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">FORM 8-K</font><br><font style="font-size: 12pt; font-family: Times New Roman">CURRENT
      REPORT</font>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman">Pursuant to
      Section 13 or 15(d) of The 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) January 15, 2013</font><br><br><font style="font-family: Times New Roman; font-size: 12pt">KOPIN&#160;CORPORATION</font><br><font style="font-size: 10pt; font-family: Times New Roman">(Exact
      name of registrant as specified in its charter)</font><br><br><br>
    </p>
    <div style="text-align:center">
    <table style="font-size: 10pt; margin-left:auto;margin-right:auto; width: 100%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: center; width: 33%; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td style="border-bottom: solid black 1.0pt; white-space: nowrap; text-align: center; padding-right: 0.0px; width: 34%; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td style="border-bottom: solid black 1.0pt; white-space: nowrap; text-align: center; padding-right: 0.0px; width: 33%; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; width: 33%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction<br>of Incorporation)
          </p>
        </td>
        <td style="text-align: center; width: 34%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission<br>File Number)
          </p>
        </td>
        <td style="text-align: center; width: 33%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (IRS Employer<br>Identification No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:center">
    <table style="font-size: 10pt; margin-left:auto;margin-right:auto; width: 90%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            200 John Hancock Road, Taunton, MA &#160;&#160;02780
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Address
            of Principal Executive Offices)&#160;&#160;&#160;(Zip Code)</font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">
      <br>
      Registrant's telephone number, including area code &#160;(508) 824-6696<br><br>
    </p>
    <div style="text-align:center">
    <table style="font-size: 10pt; margin-left:auto;margin-right:auto; width: 90%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            NA
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Former name or former address, if changed since last report)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt">Check the
      appropriate box below if the Form 8-K filing is intended to
      simultaneously satisfy the filing obligation of the registrant under any
      of the following provisions (see General Instruction A.2. below):</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt; width: 100%; 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-indent: 60.0px; white-space: nowrap">

    </p>
    <p>
      <b>Item 7.01 &#160;&#160;&#160;&#160;&#160;Regulation FD&#160;Disclosure.</b>
    </p>
    <p style="text-indent: 30.0px; font-size: 10pt; font-family: Times New Roman">
      On January 16, 2013, the Company issued a press release announcing the
      closing of the sale of its III-V product line, including all of the
      outstanding equity interest in KTC Wireless, LLC, a wholly-owned
      subsidiary of the Company that held the Company&#8217;s investment in Kopin
      Taiwan Corporation to IQE KC, LLC and IQE plc pursuant to a Purchase
      Agreement entered into on January 10, 2013, as previously disclosed on
      the Current Report on Form 8-K filed with the Securities Exchange
      Commission on January 10, 2013.&#160;&#160;A copy of the press release is
      furnished herewith as Exhibit 99.1.&#160;&#160;The information in this report
      (including Exhibit 99.1) shall not be deemed to be &#8220;filed&#8221; for purposes
      of Section&#160;18 of the Securities Exchange Act of 1934, as amended (the &#8220;<u>Exchange
      Act</u>&#8221;), or otherwise subject to the liability of that section, and
      shall not be incorporated by reference into any registration statement
      or other document filed under the Securities Act of 1933, as amended, or
      the Exchange Act, except as shall be expressly set forth by specific
      reference in such filing.
    </p>
    <p style="text-indent: 30.0px; font-size: 10pt; font-family: Times New Roman">

    </p>
    <p>
      <b>Item 9.01 &#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits.</b>
    </p>
    <p>
      (d) Exhibits.
    </p>
<div style="text-align:left">
    <table style="font-size: 10pt; width: 100%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 14%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Exhibit</b>
          </p>
        </td>
        <td style="padding-bottom: 2.0px; text-align: left; width: 3%; padding-left: 0.0px" valign="top">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 83%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Description</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 14%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="text-align: left; width: 83%; padding-left: 0.0px" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="white-space: nowrap; text-align: left; padding-right: 0.0px; width: 14%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            99.1
          </p>
        </td>
        <td style="width: 3%">

        </td>
        <td style="text-align: left; width: 83%; padding-left: 5.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press release dated January 16, 2013, entitled &#8220;Kopin Corporation
            Completes Sale of III-V Assets to IQE plc.&#8221;
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: justify">

    </p>
    <div style="text-indent: 0pt; margin-left: 0pt; margin-right: 0pt; width: 100%; 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">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURE</b></font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Times New Roman; font-size: 10pt">Pursuant to
      the requirements of the Securities Exchange Act of 1934, the Registrant
      has duly caused this report to be signed on its behalf by the
      undersigned hereunto duly authorized.</font>
    </p>
    <p style="text-indent: 30.0px">

    </p>
<div style="text-align:left">
    <table style="font-size: 10pt; width: 100%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 5%">

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

        </td>
        <td style="text-align: left; padding-left: 0.0px" colspan="2" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>KOPIN CORPORATION</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

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

        </td>
        <td style="width: 45%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="text-align: left; width: 5%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Date:
          </p>
        </td>
        <td style="text-align: left; width: 45%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            January 16, 2013
          </p>
        </td>
        <td style="text-align: left; width: 5%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 45%">

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

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

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

        </td>
        <td style="width: 45%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; text-align: left; width: 5%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-bottom: 2.0px; text-align: left; width: 45%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 5%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By:
          </p>
        </td>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 45%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ RICHARD&#160;A. SNEIDER
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

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

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

        </td>
        <td style="text-align: left; width: 5%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="text-align: left; width: 45%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Title: Treasurer and Chief Financial Officer
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

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

        </td>
        <td style="text-align: left; width: 45%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">

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

    </p>
<div style="text-align:left">
    <table style="font-size: 10pt; width: 100%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 14%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Exhibit</b>
          </p>
        </td>
        <td style="padding-bottom: 2.0px; text-align: left; width: 3%; padding-left: 0.0px" valign="top">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt; text-align: left; width: 83%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Description</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 14%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 83%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="white-space: nowrap; text-align: left; padding-right: 0.0px; width: 14%; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            99.1
          </p>
        </td>
        <td style="width: 3%">

        </td>
        <td style="text-align: left; width: 83%; padding-left: 5.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press release dated January 16, 2013, entitled &#8220;Kopin Corporation
            Completes Sale of III-V Assets to IQE plc.&#8221;
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: justify">

    </p>
  </body>
</html>
<!--<!DOCTYPE html
     PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
     "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">-->
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a50534321ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2013 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
  </head>
  <body style="font-size: 8pt; font-family: Times New Roman">
    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b>Kopin
      Corporation Completes Sale of III-V Assets to IQE plc</b></font>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--January 16, 2013--Kopin&#174; Corporation
      (NASDAQ: KOPN) today announced the completion of the sale of its III-V
      assets to IQE plc (LSE: IQE), a leading UK-based designer and supplier
      of advanced semiconductor wafers. Under the terms of the transaction,
      Kopin received $55 million and $5 million was placed in escrow for
      working capital adjustments. In addition, the Company will receive $15
      million on or about January 16, 2016.
    </p>
    <p>
      &#8220;Closing this transaction is a transformation step for Kopin as we focus
      on maximizing the potential of our Golden-i technology,&#8221; said Dr. John
      C.C. Fan, Kopin&#8217;s president and chief executive officer. &#8220;Over the past
      12 months, we have made strategic investments in software companies such
      as Ask-Ziggy, Ikanos and, most recently, Aurisound to complement our
      internally developed Golden-i hardware reference designs. Through these
      investments, the goal for our Golden-i program is to develop a fully
      integrated reference system capable of providing an entirely new family
      of mobile devices. Our Golden-i business model is a licensing-based
      model driven by patenting the innovations and processes that emanate
      from these significant research and development initiatives.&#8221;
    </p>
    <p>
      <b>About Kopin Corporation</b>
    </p>
    <p>
      Kopin Corporation is developing Golden-i&#174;, a proprietary
      voice-activated, cloud computing, wireless, hands-free technology with
      microdisplay capabilities for use in headset computers. Kopin's
      proprietary technologies are protected by over 200 global patents and
      patents pending. For more information, please visit Kopin's website at <u>www.kopin.com</u>
      and <u>www.mygoldeni.com</u>.
    </p>
    <p>
      Kopin, CyberDisplay, Golden-i and The NanoSemiconductor Company are
      trademarks of Kopin Corporation.
    </p>
    <p style="text-align: center">
      <b>Kopin &#8211; The NanoSemiconductor Company&#174;</b>
    </p>
    <p>
      <b>Forward-Looking Statements</b>
    </p>
    <p>
      <i>Statements in this news release about the completion of Kopin&#8217;s sale
      of its III-V assets to IQE plc 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 statements relating to the
      financial terms of the transaction and Kopin&#8217;s strategic plans for
      Golden-i and its display products. 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: future payments owed to Kopin for the sale of its III-V assets
      might not be made; there may be no market demand for Golden-i;
      manufacturing, marketing or other issues that may prevent either the
      adoption or acceptance of Golden-i products; because</i> <i>Golden-i
      contains a significant software component, there may be issues or &#8220;bugs&#8221;
      which we cannot correct, which may prevent or delay the sale of
      Golden-i; vendors and suppliers, including software vendors, may
      discontinue products which are necessary for Golden-i to function;
      Motorola, suppliers and vendors may terminate their involvement in the
      Golden-i product development which may prevent or delay the sale of
      Golden-i products; we may be unable to manufacture Golden-i products or
      have the Golden-i product manufactured for us; if we are able to get the
      Golden-i manufactured we may not be able to have it manufactured at a
      cost which allows us to earn a profit; the potential that costs to
      develop and produce the Golden-i may be significant; manufacturing
      delays, technical issues, economic conditions or external factors may
      prevent the development of and/or sale of Golden-i; 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 31, 2011, 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>
    <p>
      CONTACT:<br>Kopin Corporation<br>Richard Sneider, 508-824-6696<br>Treasurer
      and Chief Financial Officer<br>Richard_Sneider@kopin.com<br>or<br>Sharon
      Merrill Associates<br>Scott Solomon, 617-542-5300<br>Vice President<br>kopn@InvestorRelations.com
    </p>
  </body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
