<SEC-DOCUMENT>0001969223-24-000305.txt : 20240328
<SEC-HEADER>0001969223-24-000305.hdr.sgml : 20240328
<ACCEPTANCE-DATETIME>20240328171316
ACCESSION NUMBER:		0001969223-24-000305
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240328
DATE AS OF CHANGE:		20240328

SUBJECT COMPANY:	

	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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		24800325

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Baker Paul Christopher
		CENTRAL INDEX KEY:			0001765672
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O KOPIN CORPORATION
		STREET 2:		125 NORTH DRIVE
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001765672</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000771266</issuerCik>
      <issuerName>Kopin Corporation</issuerName>
      <secFileNumber>000-19882</secFileNumber>
      <issuerAddress>
        <com:street1>125 North Drive</com:street1>
        <com:city>Westborough</com:city>
        <com:stateOrCountry>MA</com:stateOrCountry>
        <com:zipCode>01581</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>508-870-5959</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Paul Baker</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>19583</noOfUnitsSold>
      <aggregateMarketValue>35249</aggregateMarketValue>
      <noOfUnitsOutstanding>118430000</noOfUnitsOutstanding>
      <approxSaleDate>03/28/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>03/14/2022</acquiredDate>
      <natureOfAcquisitionTransaction>grant</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Kopin Corporation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2591</amountOfSecuritiesAcquired>
      <paymentDate>03/14/2022</paymentDate>
      <natureOfPayment>bonus</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>12/10/2021</acquiredDate>
      <natureOfAcquisitionTransaction>grant</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Kopin Corporation</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>16992</amountOfSecuritiesAcquired>
      <paymentDate>12/10/2021</paymentDate>
      <natureOfPayment>bonus</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Paul Baker</name>
        <address>
          <com:street1>21 Back River Way</com:street1>
          <com:city>Duxbury</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02332</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>common</securitiesClassTitle>
      <saleDate>03/27/2024</saleDate>
      <amountOfSecuritiesSold>34500</amountOfSecuritiesSold>
      <grossProceeds>62100</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>03/28/2024</noticeDate>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Paul Baker</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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</DOCUMENT>
</SEC-DOCUMENT>
