<SEC-DOCUMENT>0001157523-13-001520.txt : 20130322
<SEC-HEADER>0001157523-13-001520.hdr.sgml : 20130322
<ACCEPTANCE-DATETIME>20130322114532
ACCESSION NUMBER:		0001157523-13-001520
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20130322
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20130322
DATE AS OF CHANGE:		20130322

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:		13709903

	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>a50596067.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><br>
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    <p style="text-align: center">

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    <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><br><font style="font-family: Times New Roman; font-size: 10pt">Date
      of Report (Date of Earliest Event Reported) March 22, 2013</font><br><br><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><br>
    </p>
    <div style="text-align:center">
    <table cellspacing="0" style="width: 100%; font-size: 10pt; margin-left:auto;margin-right:auto; margin-bottom: 10.0px; font-family: Times New Roman">
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        <td valign="bottom" style="width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
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          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td valign="bottom" style="width: 33%; border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: right; white-space: nowrap; padding-right: 0.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            of Incorporation)
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        </td>
        <td valign="top" style="width: 34%; padding-left: 0.0px; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            File Number)
          </p>
        </td>
        <td valign="top" style="width: 33%; padding-left: 0.0px; text-align: right">
          <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>
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    <table cellspacing="0" style="width: 90%; font-size: 10pt; margin-left:auto;margin-right:auto; margin-bottom: 10.0px; font-family: Times New Roman">
      <tr>
        <td valign="bottom" style="border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: center">
          <p style="margin-top: 0px; margin-bottom: 0px">
            200 John Hancock Road, Taunton, MA &#160;&#160;02780
          </p>
        </td>
      </tr>
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        <td valign="bottom" style="padding-left: 0.0px; text-align: center">
          <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>
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<div style="text-align:left">
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      <tr>
        <td valign="top" style="width: 8%; padding-left: 0.0px; text-align: left">
          <b>Item 8.01</b>
        </td>
        <td valign="top" style="width: 92%; padding-left: 0.0px; text-align: left">
          <b>Other Events</b>
        </td>
      </tr>
    </table>
    </div>
    <p>
      On March 22, 2013, Kopin Corporation (the &#8220;Company&#8221;) filed a Form 10-K/A
      (&#8220;Form 10-K/A&#8221;) to amend its annual report on Form 10-K for the year
      ended December 29, 2012 (&#8220;Form 10-K&#8221;), which was originally filed on
      March 18, 2013. The amendment was primarily filed to clarify a statement
      made in Management&#8217;s Discussion and Analysis which stated, &#8220;We currently
      expect to have a consolidated net loss in the range of $15 million to
      $19 million in 2013.&#8221; The statement was made at the end of the section
      discussing the Company&#8217;s continuing operations. However, in order to
      clarify the guidance, the Company has amended the statement to, &#8220;We
      currently expect to have a consolidated net loss in the range of $15
      million to $19 million in 2013, excluding the gain, if any, resulting
      from the sale of our III-V product line&#160;which has been classified as a
      discontinued operation.&#8221;
    </p>
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        </div>
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    </div>
    <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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          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="width: 35%; padding-left: 0.0px; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            KOPIN CORPORATION
          </p>
        </td>
        <td style="width: 11%">

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

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

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

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        <td style="width: 45%">

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          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 35%">

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

        </td>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td valign="top" style="width: 45%; padding-left: 0.0px; text-align: left; padding-bottom: 2.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            March 22, 2013
          </p>
        </td>
        <td valign="top" style="width: 4%; padding-left: 0.0px; text-align: left; padding-bottom: 2.0px">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By:
          </p>
        </td>
        <td valign="top" style="width: 35%; border-bottom: solid black 1.0pt; padding-left: 0.0px; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ Richard A. Sneider
          </p>
        </td>
        <td style="width: 11%">

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

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

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        </td>
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        </td>
        <td valign="top" style="width: 4%; padding-left: 0.0px; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td valign="top" style="width: 35%; padding-left: 0.0px; text-align: left">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Treasurer and Chief Financial Officer
          </p>
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        </td>
        <td style="width: 45%">

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

        </td>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
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    <p style="text-align: center">

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