<SEC-DOCUMENT>0001493152-26-013186.txt : 20260327
<SEC-HEADER>0001493152-26-013186.hdr.sgml : 20260327
<ACCEPTANCE-DATETIME>20260327155300
ACCESSION NUMBER:		0001493152-26-013186
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20251227
FILED AS OF DATE:		20260327
DATE AS OF CHANGE:		20260327
EFFECTIVENESS DATE:		20260327

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOPIN CORP
		CENTRAL INDEX KEY:			0000771266
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				042833935
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1227

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		26807004

	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>NT 10-K
<SEQUENCE>1
<FILENAME>formnt10-k.htm
<DESCRIPTION>NT 10-K
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    STATES</B></P></TD>
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    AND EXCHANGE COMMISSION</B></P></TD>
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    <P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">SEC File Number</P>
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    D.C. 20549</B></P></TD>
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    12b-25</B></P></TD>
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    Number</P>
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    OF LATE FILING</B></P>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><I>(Check One):</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9746;</FONT> <FONT STYLE="font-size: 10pt">Form 10-K</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form 20-F</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form 11-K</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form 10-Q</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form 10-D</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form N-CEN</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT> <FONT STYLE="font-size: 10pt">Form N-CSR</FONT></TD>
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<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">For Period Ended: <B><U>December 27, 2025</U></B></P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT>
Transition Report on Form 10-K</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744; </FONT>Transition
Report on Form 20-F</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744; </FONT>Transition
Report on Form 11-K</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744; </FONT>Transition
Report on Form 10-Q</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">For the Transition Period Ended:</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>PART I - REGISTRANT INFORMATION</B></P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><U>KOPIN CORPORATION</U></B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">Full Name of Registrant</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">N/A</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">Former Name if Applicable</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><U>125 North Drive</U></B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">Address of Principal Executive Office (Street and Number)</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><U>Westborough, MA 01581</U></B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">City, State and Zip Code:</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt"></P>

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<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>PART II - RULES 12b-25(b) AND (c)</B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

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    <TD STYLE="border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><FONT STYLE="font-size: 10pt">&nbsp;(a)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-size: 10pt">The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;(b)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;(c)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">The accountant&rsquo;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</FONT></TD></TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>PART III - NARRATIVE</B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>State below in reasonable detail
why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed
time period.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">Kopin Corporation (the &ldquo;Company&rdquo;) has determined that it will be unable to file its Annual Report on Form 10-K for the year
ended December 27, 2025 (the &ldquo;2025 Form 10-K&rdquo;) within the prescribed time period without unreasonable effort or expense. During
the fourth quarter, the Company entered into certain financing transactions involving third-party investments in Kopin Corporation. These
transactions involve complex technical accounting considerations, including the appropriate application of U.S. GAAP to the recognition,
measurement, and presentation of such arrangements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify">The Company is continuing to evaluate
the accounting treatment of these transactions and the related valuations necessary to record the transactions. As a result, additional time is required to finalize the Company&rsquo;s financial statements
and related disclosures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin: 0pt; text-align: justify">The Company currently expects
to file its Annual Report within the fifteen calendar day extension provided by Rule 12b-25.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>Forward-Looking Statements</B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">This Form&nbsp;12b-25 includes &ldquo;forward-looking statements&rdquo;
within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section&nbsp;21E of the Securities Exchange Act
of 1934, as amended that involve risks and uncertainties, including statements regarding the Company&rsquo;s expected date of filing the
Annual Report. Forward looking statements are based on current expectations, but are subject to risks and uncertainties that could cause
actual results to differ materially from those indicated, including but not limited to risks and uncertainties related to the completion
of matters necessary to permit the filing of the Annual Report. There can be no assurance that these forward-looking statements will be
achieved, and actual results could differ materially from those suggested by such forward-looking statements.</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>


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<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>PART IV - OTHER INFORMATION</B></P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">(1) Name and telephone number of person to contact in regard to this notification</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 97%; border-collapse: collapse; margin-left: 0.25in">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 32%"><B>Erich
    Manz</B></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 32%"><FONT STYLE="font-size: 10pt"><B>(508)</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 32%"><FONT STYLE="font-size: 10pt"><B>870-5959</B></FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(Name)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(Area Code)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(Telephone Number)</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">(2) Have all other periodic reports required under
Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12
months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s).
<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT> Yes <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT>
No</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">(3) Is it anticipated that any significant
change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to
be included in the subject report or portion thereof? &#9746; Yes <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT>
No</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">If so, attach an explanation of the
anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results
cannot be made.</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"> The Company anticipates that its results of operations for the fiscal year ended December 27, 2025 will differ from
those for the corresponding period of the prior fiscal year. The expected change is primarily attributable to transactions completed during
the fourth quarter, including an investment in the Company that resulted in complex accounting considerations, as well as the deconsolidation
of one of the Company&rsquo;s entities. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt"> These transactions are expected to impact the Company&rsquo;s reported results, including the recognition of gains
or losses associated with the deconsolidation, and changes in the presentation of the Company&rsquo;s financial results following such
deconsolidation. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt">&nbsp;</P>


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<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><U>KOPIN CORPORATION</U></B></P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>(Name of Registrant as Specified in Charter)</B></P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">has caused this notification to be signed on its behalf
by the undersigned hereunto duly authorized.</P>

<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 50%"><FONT STYLE="font-size: 10pt">Date: March 27,
    2026</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 47%"><I>/s/ Erich Manz</I></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; border-top: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Erich Manz</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Treasurer and Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="text-align: center; padding: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


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