<SEC-DOCUMENT>0001157523-16-007413.txt : 20161118
<SEC-HEADER>0001157523-16-007413.hdr.sgml : 20161118
<ACCEPTANCE-DATETIME>20161118163728
ACCESSION NUMBER:		0001157523-16-007413
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20161115
ITEM INFORMATION:		Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20161118
DATE AS OF CHANGE:		20161118

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:		162008177

	BUSINESS ADDRESS:	
		STREET 1:		125 NORTH DRIVE
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
		BUSINESS PHONE:		508-870-5959

	MAIL ADDRESS:	
		STREET 1:		125 NORTH DRIVE
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a51463819.htm
<DESCRIPTION>KOPIN CORP. 8-K
<TEXT>
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      <br>
      <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><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt; font-family: Times New Roman">WASHINGTON,
      D.C. 20549</font><br><font style="font-family: Times New Roman"><b>______________</b></font><br>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman">FORM 8-K</font>
    </p>
    <p style="text-align: center">
      <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>
    </p>
    <p style="text-align: center">
      <font style="font-size: 10pt; font-family: Times New Roman">Date of
      Report (Date of Earliest Event Reported) November 15, 2016</font><font style="font-size: 10pt; font-family: Times New Roman"><br style="font-family: Times New Roman; font-size: 10pt"></font>
    </p>
    <p style="text-align: center">
      <u><font style="font-size: 12pt">KOPIN&#160;CORPORATION</font></u><font style="font-size: 10pt"><br style="font-size: 10pt"></font><font style="font-size: 10pt; font-family: Times New Roman">(Exact
      Name of Registrant as Specified in Charter)</font>
    </p>
    <p style="text-align: center">
      <br>

    </p>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; border-bottom-width: 1.0pt; text-align: left; width: 33%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            DELAWARE
          </p>
        </td>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; white-space: nowrap; border-bottom-width: 1.0pt; text-align: center; width: 34%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            000-19882
          </p>
        </td>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; white-space: nowrap; border-bottom-width: 1.0pt; text-align: right; width: 33%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            04-2833935
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left; width: 33%" valign="bottom">
          <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="padding-left: 0.0px; text-align: center; width: 34%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;File Number)
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: right; width: 33%" valign="bottom">
          <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:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; border-bottom-width: 1.0pt; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            125 North Drive, Westborough, MA 01581
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 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">
      <br>
      <font style="font-size: 10pt; font-family: Times New Roman">Registrant&#8217;s
      telephone number, including area code &#160;&#160;&#160;</font><u>(508)
      870-5959</u>
    </p>
    <p>

    </p>
    <p>
      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):
    </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-right: 0pt; margin-left: 0pt; text-indent: 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="color: black; height: 1.5pt">

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

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

    </p>
    <p style="white-space: nowrap">
      <b>Item 3.01.&#160;&#160;&#160;&#160;Notice of Delisting or Failure to Satisfy a Continued
      Listing Rule or Standard; Transfer of Listing</b>
    </p>
    <p style="white-space: nowrap">

    </p>
    <p>
      Kopin Corporation issued a press release on November 18, 2016, a copy of
      which is attached as Exhibit 99.1 to this report and incorporated herein
      by this reference, in which it announced that on November 15, 2016 it
      received aNASDAQ Staff Determination letter indicating that the company
      is not in compliance with the NASDAQ continued listing requirements set
      forth in Marketplace Rule 5250(c)(1) because it did not timely filed its
      Quarterly Report on Form 10-Q for the fiscal quarter ended September 24,
      2016. The NASDAQ letter also indicated that the company's common stock
      is subject to delisting from The NASDAQ Global Market unless the Company
      provides a plan within 60 calendar days to NASDAQ Qualifications Panel
      to regain compliance. In the press release, the Company stated that if
      it is unable to complete its investigation and file its Form 10-Q within
      60 days it will file a plan on how it expects to regain compliance.
      There can be no assurance that the Company's request for continued
      listing of its common stock will be granted.
    </p>
    <p style="text-indent: 30.0px; font-size: 10pt">
      In a Form 8-K filed on November 8, 2016 the Company announced that based
      upon preliminary findings, it had discovered instances in which an
      employee at one of its foreign majority-owned subsidiaries, appears to
      have embezzled money from such subsidiary, that it would not file its
      Quarterly Report on Form 10-Q for the quarter ended September 24, 2016
      until after the completion its investigation.
    </p>
    <p>

    </p>
    <p style="white-space: nowrap">
      <b>Item 9.01.&#160;&#160;&#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>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; white-space: nowrap; text-align: right; width: 4%; padding-right: 0.0px" valign="top">
          99.1
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 2%" valign="top">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 94%" valign="top">
          Press Release dated November 18, 2016, entitled, &#8220;Kopin Corporation
          Receives Notice from NASDAQ Due to Delay in Filing of Form 10-Q&#8221;.
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; width: 100%; margin-bottom: 10pt">
      <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="color: black; height: 1.5pt">

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

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

    </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-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.
    </p>
    <p>

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

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

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 4%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            KOPIN CORPORATION
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 4%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 46%">

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

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

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

        </td>
        <td style="width: 46%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 6%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 44%" valign="top">
          November 18, 2016
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 4%" valign="top">
          By:
        </td>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; border-bottom-width: 1.0pt; text-align: left; width: 46%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ Richard A. Sneider
          </p>
        </td>
      </tr>
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        <td style="width: 6%">

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

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

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Richard A. Sneider
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

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

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Treasurer and Chief Financial Officer
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 6%">

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

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

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Principal Financial and Accounting Officer)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 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="color: black; height: 1.5pt">

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

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

    </p>
    <p style="text-align: center">
      <b>EXHIBIT INDEX</b>
    </p>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 10%" valign="top">
          Exhibit
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 2%" valign="middle">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 88%" valign="top">
          Description
        </td>
      </tr>
      <tr>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; border-bottom-width: 1.0pt; text-align: left; width: 10%" valign="top">
          &#160;
        </td>
        <td style="width: 2%">

        </td>
        <td style="border-bottom-style: solid; border-bottom-color: black; padding-left: 0.0px; border-bottom-width: 1.0pt; text-align: left; width: 88%" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; white-space: nowrap; text-align: center; width: 10%; padding-right: 0.0px" valign="top">
          99.1
        </td>
        <td style="width: 2%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 88%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Press Release dated November 18, 2016, entitled, &#8220;Kopin
            Corporation Receives Notice from NASDAQ&#160;&#160;Due to Delay in Filing of
            Form 10-Q&#8221;.
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>

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<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a51463819ex99_1.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-size: 12pt; font-family: Times New Roman"><b>Kopin
      Corporation Receives Notice From NASDAQ Due to Delay in Filing of Form
      10-Q</b></font>
    </p>
    <p>
      TAUNTON, Mass.--(BUSINESS WIRE)--November 18, 2016--Kopin Corporation
      (NASDAQ: KOPN) today announced that on November 15, 2016 it received a
      NASDAQ Staff Determination letter indicating that the Company is not in
      compliance with NASDAQ Marketplace Rule 5250(c)(1) because it did not
      timely file its Quarterly Report on Form 10-Q for the quarter ended
      September 24, 2016. The notice also indicated that Kopin's common stock
      is subject to delisting from The NASDAQ Global Market unless Kopin
      provides a plan within 60 calendar days to NASDAQ Qualifications Panel
      to regain compliance. If Kopin is unable to complete its investigation
      and file its Form 10-Q within 60 days it will file a plan on how it
      expects to regain compliance. However, there can be no assurance that
      the panel will grant Kopin's request for continued listing of its common
      stock.
    </p>
    <p>
      <b>About&#160;Kopin</b>
    </p>
    <p>
      Kopin Corporation is a leading developer and provider of innovative
      wearable technologies and solutions for integration into head-worn
      computing and display systems to military, industrial and consumer
      customers. Kopin&#8217;s technology portfolio includes ultra-small displays,
      optics, speech enhancement technology, system and hands-free control
      software, low-power ASICs, and ergonomically designed smart headset
      reference systems. Kopin&#8217;s proprietary components and technology are
      protected by more than 300 global patents and patents pending. For more
      information, please visit Kopin&#8217;s website at&#160;<u>www.kopin.com</u>.
    </p>
    <p>
      Safe Harbor Statement
    </p>
    <p>
      <i>Statements in this news release may be considered &quot;forward-looking&quot;
      statements under the &quot;Safe Harbor&quot; provisions of the Private Securities
      Litigation Reform Act of 1995. These include statements relating to:
      Kopin's decision to request a hearing to review the NASDAQ Staff
      Determination letter; Kopin's intention to file its Quarterly Report on
      Form 10-Q for the period ended September 24, 2016 after the
      investigation is concluded; and the possible delisting of Kopin's common
      stock from The NASDAQ Global Market. These statements involve a number
      of risks and uncertainties that could materially affect future results.
      These risk factors include, but are not limited to: the potential that
      Kopin may be unsuccessful in completing its investigation and filing its
      Form 10-Q within 60 days and if it files a plan its plan may not be
      accepted by the NASDAQ Listing Qualifications Panel; that the NASDAQ
      Listing Qualifications Panel may not grant the Company's request for
      continued listing of its common stock; the timing and outcome of the
      investigation of the possible embezzlement; and other risk factors and
      cautionary statements listed in the Company&#8217;s periodic reports and
      registration statements filed with the&#160;Securities and Exchange
      Commission, including the Annual Report on Form 10-K for the 12 months
      ended&#160;December 26, 2015, and the Company&#8217;s subsequent filings with
      the&#160;Securities and Exchange Commission. You should not place undue
      reliance on any forward-looking statements, which are based only on
      information currently available to the Company and only as of the date
      on which they are made. The Company undertakes no obligation to update
      any of these forward-looking statements to reflect events or
      circumstances occurring after the date of this release.</i>
    </p>
    <p>

    </p>
    <p>
      CONTACT:<br>Kopin Corporation<br><b>Richard Sneider,&#160;</b>508-870-5959<br>Treasurer
      and Chief Financial Officer<br><u>Richard_Sneider@kopin.com</u><br>or<br>Market
      Street Partners<br><b>Joann Horne,&#160;</b>415-445-3233<br><u>JHorne@marketstreetpartners.com</u>
    </p>
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