    <SEC-DOCUMENT>0001140361-24-022526-index.html : 20240426
    <SEC-HEADER>0001140361-24-022526.hdr.sgml : 20240426
    <ACCEPTANCE-DATETIME>20240426164348
    ACCESSION NUMBER:		0001140361-24-022526
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20231230
    FILED AS OF DATE:		20240426
    DATE AS OF CHANGE:		20240426
    EFFECTIVENESS DATE:		20240426

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			KOPIN CORP
    		CENTRAL INDEX KEY:			0000771266
    		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				042833935
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1230

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-19882
    		FILM NUMBER:		24884629

    	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>ARS
    <SEQUENCE>1
    <FILENAME>ny20021653x3_ars.pdf
    <DESCRIPTION>ARS
    <TEXT>
    Document 1 - file: ny20021653x3_ars.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>