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<SEC-DOCUMENT>0001102624-10-000445.txt : 20100923
<SEC-HEADER>0001102624-10-000445.hdr.sgml : 20100923
<ACCEPTANCE-DATETIME>20100923125755
ACCESSION NUMBER:		0001102624-10-000445
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100923
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100923
DATE AS OF CHANGE:		20100923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIGHTPATH TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000889971
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				860708398
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27548
		FILM NUMBER:		101086294

	BUSINESS ADDRESS:	
		STREET 1:		2603 CHALLENGER TECH CT
		STREET 2:		SUITE 100
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32826
		BUSINESS PHONE:		4073824003
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>lightpathtechnologies8k.htm
<DESCRIPTION>LIGHTPATH TECHNOLOGIES 8-K
<TEXT>
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<B>UNITED STATES</B><br>
<B>SECURITIES AND EXCHANGE COMMISSION</B><br>
Washington, D.C. 20549<p>
<hr size=1>
<p><b>FORM 8-K<p>
CURRENT REPORT
<p>
Pursuant to Section 13 or 15(d) of the<br>Securities Exchange Act of 1934
</td>
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<p>
<b>
<table border=0 cellpadding=0 cellspacing=0>
<tr><td colspan=5 align=center>
<b>Date of Report: September 23, 2010</b><br>
(Date of earliest event reported)<br><br>
</td></tr>
<tr><td colspan=5 align=center>
<b>LightPath Technologies Inc.</b><br>
(Exact name of registrant as specified in its charter)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align=center colspan=2 width="40%" valign="top">
<b>FL</b><br>
(State or other jurisdiction <br>of incorporation)
</td>
<td align=center width="20%" valign="top">
<b>000-27548</b><br>
(Commission File Number)
</td>
<td align=center colspan=2 width="40%" valign="top">
<b>86-0708398</b><br>
(IRS Employer <br>Identification Number)
</td>
</tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align="center" colspan=2>
<b>2603 Challenger Tech CT #100</b><br>
(Address of principal executive offices)
</td>
<td>&nbsp;</td>
<td align="center" colspan=2>
<b>32826</b><br>
(Zip Code)
</td>
</tr>
<tr><td colspan=5 align=center><br>
<b>407-382-4003</b><br>(Registrant's telephone number, including area code)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr><td colspan=5 align=center>
<b>Not Applicable</b><br>(Former Name or Former Address, if changed since last report)<br>
</td></tr>
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</center>
<br><br>
</b>
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:<br>
<dl>
 <dd><font face="wingdings">o</font> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
 <dd><font face="wingdings">o</font> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  <br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

  <br>
</dl>
<hr size=1>
<table width=100%>
<tr><td width="100%">
<b>Item 8.01. Other Events</b></b><br>
<br>
The Registrant issued a press release on September 23, 2010 that Cohen Independent Research Group issued a research report on the Registrant.  A copy of the press release is attached to this filing as exhibit 99.1.
<p>
<b>Item 9.01. Financial Statements and Exhibits</b></b><br />
<br>

<p>
<b>(a) Financial statements:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(b) Pro forma financial information:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(c) Shell company transactions:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(d) Exhibits</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  99.1 &nbsp; &nbsp; &nbsp; <a href="lightpathtechnologies.htm">Press Release of LightPath Technologies Inc. dated September 23, 2010</a></b>
<br>
<p>
<hr size=1>
<b><center>SIGNATURE</center></b>
<p>
&nbsp; &nbsp; &nbsp; 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>
</td></tr>
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<br>
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<td width="50%" valign=top>
Dated: September 23, 2010<br>
</td>
<td>
<b>LIGHTPATH TECHNOLOGIES INC.</b>
<p>
By: <u>&nbsp;/s/ Dorothy m Cipolla &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; </u> <br>
&nbsp; &nbsp; &nbsp;Dorothy m Cipolla<br>
&nbsp; &nbsp; &nbsp;<i>CFO</i><br>
</td></tr>
</table>
<hr>
<center>
<table border=0 width="100%">
<tr><td colspan=2>
<center><b>Exhibit Index</b></center>
</td>
</tr>
<tr>
<td width=50% align=center><b><u>Exhibit No.</u></b></td>
<td width=50% align=center><b><u>Description</u></b></td>
</tr>
<tr>
<td align=center>99.1</td>
<td align=center>Press Release of LightPath Technologies Inc. dated September 23, 2010</td>
</tr>
</table>
</center>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>lightpathtechnologies.htm
<DESCRIPTION>LIGHTPATH TECHNOLOGIES PRESS RELEASE
<TEXT>

<p></p>
<b>Cohen Independent Research Group Issued a Research Report on LightPath Technologies </b>
<p>ORLANDO, FL -- (Marketwire - September 23, 2010) -  LightPath Technologies, Inc. (NASDAQ: LPTH) ("LightPath", "LPTH" or the "Company"), a global manufacturer, distributor and integrator of patented optical components and assemblies, announced today that Cohen Independent Research Group, Inc. ("Cohen") has issued a research report on the Company. The report can be obtained directly from Cohen through its website at www.cohenresearch.com.
</p>
<p>
Cohen states in the report, "We believe LPTH is well positioned to benefit from the demand growth for optical components and the huge current market opportunity. We project revenues of approximately $9.3 million for fiscal year end June 30, 2010 and $36.2 million by 2015. Margins are likely to expand as the Company increases production from its plant in China. Based on an average of [the valuation methods used by Cohen] and provided our financial forecasts are met, LPTH common stock is valued at $5.58 per share, 64.1% higher than current market price of $3.40; an exciting short and long term investment opportunity." Cohen indicates in the report that the valuation is calculated using market based multiple valuation, Discounted Cash Flow (DCF) and by applying the Cohen Price Performance Index approach. The multiple-based valuation approach uses the expected 2011 Price to Earnings and Price to Capital Employed ratio; The Cohen Price Performance Index, which is representative of the past coverage performance of
 all stocks evaluated by Cohen; and lastly, the value derived using the long-term Cohen Discounted Cash Flow (DCF) valuation approach.
</p>
<p>
Any opinions, judgments, estimates or forecasts regarding the Company's historical or predicted performance or operations made by Cohen in the report or recited in this press release are Cohen's own opinions, judgments, estimates or forecasts and do not represent or reflect opinions, judgments, estimates or forecasts of the Company or its management. The Company does not by its reference to the research report prepared by Cohen imply its approval or endorsement of or concurrence with such information, conclusions, or recommendations.
</p>
<p>
The statements in this press release are made as of the date of this press release, even if subsequently made available by the Company on its web site or otherwise. The Company does not assume any obligation to update any forward-looking statements provided to reflect events that occur or circumstances that exist after the date on which they were made.
</p>
<p>
The Company retained Cohen to prepare and publish the research report on the Company and paid Cohen $7,500 in connection therewith.
</p>
<p>
<b>About LightPath Technologies, Inc.<br>
</b>LightPath manufactures optical products including precision molded aspheric optics, GRADIUM&#174; glass products, proprietary collimator assemblies, laser components utilizing proprietary automation technology, higher-level assemblies and packing solutions. The Company's products are used in various markets, including industrial, medical, defense, test &amp; measurement and telecommunications. LightPath has a strong patent portfolio that has been granted or licensed to it within these fields. For more information, visit www.lightpath.com.
</p>
<p>
<b>About Cohen Independent Research Group, Inc.<br>
</b>Cohen Independent Research Group, Inc. is considered to be the Gold Standard of independent research fundamental securities analysis. Cohen Research's proprietary in-house analytical research engine, The Cohen Financial and Valuation Model, allows Cohen Research to analyze companies at a comprehensive depth and level unavailable to other independent fundamental research firms. For more information, please visit www.cohenresearch.com.
</p>
<p>
<b>"Safe Harbor" Statement:<br>
</b>This press release includes statements that constitute forward-looking statements made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. This information may involve risks and uncertainties that could cause actual results to differ materially from such forward-looking statements. All investors are cautioned that such forward-looking statements in this report/release/advertisement are not guarantees of future performance. Factors that could cause or contribute to such differences include, but are not limited to, factors detailed by LightPath Technologies, Inc. in its public filings with the Securities and Exchange Commission. Except as required under the federal securities laws and the rules and regulations of the Securities and Exchange Commission, we do not have any intention or obligation to update publicly any forward-looking statements whether as a result of new information, future events or otherwise.
</p>
<p>
GRADIUM&#174; is a registered trademark of LightPath Technologies.

</p>
<pre>
<b>Contacts:
</b>LightPath Technologies, Inc.
Ray Pini
Director of Marketing
Tel: 407-382-4003 x336
rpini@lightpath.com</a>
www.lightpath.com</a>

Cohen Independent Research Group, Inc.
Paul Cohen
President
Tel: 415-454-6985
www.cohenresearch.com</a>


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