<SEC-DOCUMENT>0001493152-24-030852-index.html : 20240809
<SEC-HEADER>0001493152-24-030852.hdr.sgml : 20240809
<ACCEPTANCE-DATETIME>20240808215256
ACCESSION NUMBER:		0001493152-24-030852
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20240809
DATE AS OF CHANGE:		20240808
EFFECTIVENESS DATE:		20240809

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-281415
		FILM NUMBER:		241190245

	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>S-8
<SEQUENCE>1
<FILENAME>forms-8.htm
<TEXT>
Document 1 - file: forms-8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<TEXT>
Document 2 - file: ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<TEXT>
Document 3 - file: ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE
<TEXT>
Document 4 - file: ex107.htm

</DOCUMENT>
</SEC-DOCUMENT>