<SEC-DOCUMENT>0001157523-13-001485.txt : 20130320
<SEC-HEADER>0001157523-13-001485.hdr.sgml : 20130320
<ACCEPTANCE-DATETIME>20130320084303
ACCESSION NUMBER:		0001157523-13-001485
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20130320
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130320
DATE AS OF CHANGE:		20130320

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:		13703569

	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>a50593986.htm
<DESCRIPTION>KOPIN CORPORATION 8-K
<TEXT>
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      <font style="font-family: Times New Roman; font-size: 12pt">UNITED STATES</font><br><font style="font-family: Times New Roman; font-size: 12pt">SECURITIES
      AND EXCHANGE COMMISSION</font><br><font style="font-family: Times New Roman; font-size: 12pt">WASHINGTON,
      D.C. 20549</font><br>
    </p>
    <hr style="color: #000000; text-align: center; height: 1.0 pt; width: 10%">


    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">FORM 8-K</font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">CURRENT
      REPORT</font><br><font style="font-family: Times New Roman; font-size: 12pt">Pursuant
      to Section 13 or 15(d) of the </font><br><font style="font-family: Times New Roman; font-size: 12pt">Securities
      Exchange Act of 1934</font><br>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt">Date of
      Report (Date of Earliest Event Reported) March 20, 2013</font><br>
    </p>
    <p style="text-align: center">
      <u><font style="font-family: Times New Roman; font-size: 12pt">KOPIN&#160;CORPORATION</font></u><br><font style="font-family: Times New Roman; font-size: 10pt">(Exact
      Name of Registrant as Specified in Charter)</font><br><br>
    </p>
    <div style="text-align:center">
    <table style="margin-left:auto;margin-right:auto; font-size: 10pt; width: 100%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 33%; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td style="text-align: center; padding-left: 0.0px; white-space: nowrap; width: 34%; padding-right: 0.0px; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td style="text-align: right; padding-left: 0.0px; white-space: nowrap; width: 33%; padding-right: 0.0px; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 33%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            of Incorporation)
          </p>
        </td>
        <td style="text-align: center; padding-left: 0.0px; width: 34%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            File Number)
          </p>
        </td>
        <td style="text-align: right; padding-left: 0.0px; width: 33%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (IRS Employer
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            Identification No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:center">
    <table style="margin-left:auto;margin-right:auto; font-size: 10pt; width: 90%; font-family: Times New Roman; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="text-align: center; padding-left: 0.0px; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            200 John Hancock Road, Taunton, MA &#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">
      &#160;Registrant's telephone number, including area code &#160;&#160;<u>(508)
      824-6696</u>
    </p>
    <p style="text-align: center">

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

    </p>
    <div style="width: 100%; margin-right: 0pt; margin-bottom: 10pt; text-indent: 0pt; margin-left: 0pt">
      <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>
<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="text-align: left; padding-left: 0.0px; width: 10%" valign="top">
          <b>Item 7.01.</b>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 90%" valign="top">
          <b>Regulation FD Disclosure.</b>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-indent: 60.0px">
      On March 20, 2013, the Company announced that its Board of Directors
      authorized a stock repurchase program of up to $30 million of the
      Company&#8217;s common stock.&#160;Pursuant to the stock repurchase program, the
      Company may purchase in one or more open market or private transactions
      up $30 million of shares of the Company&#8217;s common stock. The stock
      repurchase program shall terminate on March 17, 2014, unless earlier
      terminated by the Board of Directors. A copy of the press release is
      attached as Exhibit&#160;99.1 and incorporated herein by reference.
    </p>
    <p style="text-indent: 60.0px">
      The information in this report (including Exhibit&#160;99.1) is being
      &#8220;furnished&#8221; and shall not be deemed to be &#8220;filed&#8221; for purposes of
      Section&#160;18 of the Exchange Act, 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
      or the Exchange Act, except as shall be expressly set forth by specific
      reference in such filing.
    </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="text-align: left; padding-left: 0.0px; width: 10%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Item 9.01.</b>
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 90%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u><b>Financial Statements and Exhibits</b></u><b>.</b>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="white-space: nowrap">
      <b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Exhibits</u></b>.
    </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="text-align: left; padding-left: 0.0px; white-space: nowrap; width: 10%; padding-right: 0.0px" valign="bottom">
          99.1
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 90%" valign="top">
          Press Release Announcing Adoption of Stock Buy Back Program
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <div style="width: 100%; margin-right: 0pt; margin-bottom: 10pt; text-indent: 0pt; margin-left: 0pt">
      <div>
        <div style="text-align: left">

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

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

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

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

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

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

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

        </td>
        <td style="width: 11%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

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

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

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

        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; width: 5%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 45%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            March 20, 2013
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 4%; padding-bottom: 2.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By:
          </p>
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 35%; border-bottom: solid black 1.0pt" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ Richard A. Sneider
          </p>
        </td>
        <td style="width: 11%">

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

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

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

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

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

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

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

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

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

        </td>
        <td colspan="2" style="text-align: left; 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="width: 100%; margin-right: 0pt; margin-bottom: 10pt; text-indent: 0pt; margin-left: 0pt">
      <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="text-align: left; padding-left: 0.0px; width: 13%; border-bottom: solid black 1.0pt" valign="top">
          Exhibit
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 2%; padding-bottom: 2.0px" valign="top">
          &#160;
        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 85%; border-bottom: solid black 1.0pt" valign="top">
          Description
        </td>
      </tr>
      <tr>
        <td style="text-align: left; padding-left: 0.0px; white-space: nowrap; width: 13%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            99.1
          </p>
        </td>
        <td style="width: 2%">

        </td>
        <td style="text-align: left; padding-left: 0.0px; width: 85%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press Release Announcing Adoption of Stock Buy Back Program
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: justify">

    </p>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a50593986_ex991.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>Kopin
      Corporation Announces Stock Repurchase Program</b></font>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--March 20, 2013--Kopin Corporation
      (NASDAQ: KOPN) announced today that its Board of Directors has
      authorized the repurchase of up to $30 million of the Company&#8217;s common
      stock.
    </p>
    <p>
      Kopin intends to finance the repurchase program with available cash. The
      Company plans to buy shares in the open market or through privately
      negotiated transactions from time to time over the next 12 months,
      subject to market conditions and other factors and in compliance with
      applicable legal requirements. The plan does not obligate Kopin to
      acquire any particular amount of common stock, and can be suspended at
      any time at the Company&#8217;s sole discretion. Kopin has approximately
      66.5&#160;million shares of common stock outstanding. On March 15, 2013, the
      Company&#8217;s common stock closed at $3.58 per share.
    </p>
    <p>
      &#8220;Our strong balance sheet provides the flexibility to implement this
      buyback plan judiciously to create further value for our shareholders,&#8221;
      said Kopin President and Chief Executive Officer Dr. John C.C. Fan.
      &#8220;With approximately $140 million in cash and equivalents as of February
      23, 2013, and no long-term debt, Kopin has ample resources to carry out
      this program and aggressively pursue our long-term growth initiatives.
      We believe that our strategy to leverage our technology expertise to
      develop critical components and license reference systems for branded
      wearable computing products creates a compelling opportunity for
      investors.&#8221;
    </p>
    <p>
      <b>About Kopin</b>
    </p>
    <div style="width: 100%; margin-bottom: 10pt; margin-right: 0pt; text-indent: 0pt; margin-left: 0pt">
      <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>
      Kopin&#174; (NASDAQ: KOPN) is leading a new category of cloud computing with
      Golden-i, the Company&#8217;s hands-free, voice-activated technology platform
      for mobile computing and communications. With an intellectual property
      portfolio covering all of the required technologies for wearable
      computing &#8212; software, speech enhancement, display technology, low power
      circuits, optics, and ergonomics &#8212; Kopin is developing a platform that
      gives users complete communications mobility and full-color HD image
      quality. Golden-i is an award-winning system designed for a broad range
      of applications including industrial, medical, emergency response,
      consumer, professional, engineering, homeland security and military.
      Kopin&#8217;s proprietary technologies are protected by more than 200 global
      patents and patents pending. For more information, visit <u>www.kopin.com</u>.
    </p>
    <p>
      <b>Safe Harbor Statement</b>
    </p>
    <p>
      <i>Statements in this news release about Kopin&#8217;s plan to repurchase up
      to $30 million in common stock over the next 12 months 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 Kopin&#8217;s plans to buy shares in the open market or
      through privately negotiated transactions from time to time over the
      next 12 months; the statement that Kopin&#8217;s strong balance sheet provides
      flexibility to implement this plan judiciously to create further value
      for its shareholders; the Company&#8217;s belief that it has ample resources
      to carry out this program and aggressively pursue its long-term growth
      initiatives; and Kopin&#8217;s belief that its strategy to leverage its
      technology expertise to develop wearable computing products creates a
      compelling opportunity for investors. 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 following:
      economic conditions and other factors that might affect the timing and
      the amount of the share repurchase; the potential that any share
      repurchase will not enhance shareholder value; competitive products,
      commodity pricing and other external factors that might affect Kopin&#8217;s
      position in the marketplace; and other risk factors and cautionary
      statements listed in the Company&#8217;s periodic reports and registration
      statements filed with the Securities and Exchange Commission, including
      the Annual Report on Form 10-K for the 12 months ended December 29,
      2012, 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>
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