-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WOPyozHyldrzNKNqp60jq5g54z1jojutwUhs2rd4gXifBgBuih5bmaW43Gucbztz
 y2zd1EcNree76/+6JKgdHQ==

<SEC-DOCUMENT>0001104659-10-007578.txt : 20100217
<SEC-HEADER>0001104659-10-007578.hdr.sgml : 20100217
<ACCEPTANCE-DATETIME>20100217145249
ACCESSION NUMBER:		0001104659-10-007578
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20100216
ITEM INFORMATION:		Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100217
DATE AS OF CHANGE:		20100217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOSS CORP
		CENTRAL INDEX KEY:			0000056701
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				391168275
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-03295
		FILM NUMBER:		10612372

	BUSINESS ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212
		BUSINESS PHONE:		4149645000

	MAIL ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOSS ELECTRONICS INC
		DATE OF NAME CHANGE:	19721005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REK O KUT CO INC
		DATE OF NAME CHANGE:	19680124
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a10-3972_18k.htm
<DESCRIPTION>CURRENT REPORT OF MATERIAL EVENTS OR CORPORATE CHANGES
<TEXT>

<html>

<head>





</head>

<body lang="EN-US">

<div>

<div style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:solid windowtext 3.0pt;padding:1.0pt 0in 1.0pt 0in;">

<p style="border:none;margin:0in 0in .0001pt;padding:0in;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>

</div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED
STATES</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES
AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington,
D.C. 20549</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT
REPORT</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">PURSUANT
TO SECTION&nbsp;13 or 15(d)&nbsp;OF THE</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">SECURITIES
EXCHANGE ACT OF 1934</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (Date of earliest event reported):<b> February&nbsp;17, 2010 (February&nbsp;16, 2010)</b></font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Koss
Corporation</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of
registrant as specified in its charter)</font></p>

<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">0-3295</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">39-1168275</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other<br>
  Jurisdiction of<br>
  Incorporation)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File<br>
  Number)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer<br>
  Identification No.)</font></p>
  </td>
 </tr>
</table>

</div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4129
North Port Washington Avenue, Milwaukee, Wisconsin 53212</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of
principal executive offices)&nbsp; (Zip code)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(414)
964-5000</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant&#146;s
telephone number, including area code)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not
Applicable</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former Name or
Former Address, if Changed Since Last Report)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box
below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Written communications
  pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Soliciting material
  pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pre-commencement
  communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17
  CFR 240.14d-2(b))</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
  </td>
  <td width="96%" valign="top" style="padding:0in 0in 0in 0in;width:96.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pre-commencement
  communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17
  CFR 240.13e-4(c))</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="border-bottom:solid windowtext 3.0pt;border-left:none;border-right:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 1.0pt 0in;">

<p style="border:none;margin:0in 0in .0001pt;padding:0in;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>

</div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\tganes\10-3972-1\task3933398\3972-1-ba.htm',USER='105377',CD='Feb 18 01:09 2010' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item
3.01.</font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">&nbsp;&nbsp;&nbsp;</font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Notice of Delisting or
Failure to Satisfy a Continued Listing Rule&nbsp;or Standard; Transfer of Listing.</font></b></p>

<p style="margin:0in 0in .0001pt 48.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On February&nbsp;16,
2010, Koss Corporation (&#147;Koss&#148;) notified The NASDAQ Stock Market of its
non-compliance with Listing Rule&nbsp;5250(c)(1), which requires the timely
filing of periodic financial statements.&#160;
Due to certain previously reported unauthorized financial transactions,
Koss is restating its previously issued financial statements for the fiscal
years ended 2008 and 2009, for all quarterly periods during those fiscal years,
and for the quarter ended September&nbsp;30, 2009.&#160; As a result, the Company&#146;s unaudited
consolidated financial statements for the quarter ended December&nbsp;31, 2009
are not yet available and were not included in Koss&#146;s quarterly report on Form&nbsp;10-Q
filed on February&nbsp;16, 2010.&#160; Koss
has discussed with its independent auditor, Baker Tilly Virchow Krause, LLP, a
preliminary schedule to complete the restated consolidated financial statements
possibly as early as April&nbsp;2010.&#160;
Although Koss cannot predict with certainty when the restated
consolidated financial statements will be available, it expects that they will
be available no later than June&nbsp;2010.&#160;
The quarterly report on Form&nbsp;10-Q for the quarter ended December&nbsp;31,
2009 will be amended to include the unaudited consolidated financial statements
promptly after the restated consolidated financial statements are available.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A copy of the press release issued on February&nbsp;16, 2010 relating to the
quarterly report on Form 10-Q for the quarter ended December 31, 2009 is
furnished as Exhibit&nbsp;99.1 to this Current Report on Form&nbsp;8-K.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item
9.01.</font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">&nbsp;&nbsp;&nbsp;&nbsp;</font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Financial Statements and
Exhibits.</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Exhibits</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="10%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:10.58%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Number</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.76%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="86%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:86.66%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="10%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:10.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:86.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="10%" valign="top" style="padding:0in 0in 0in 0in;width:10.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exhibit&nbsp;99.1</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0in 0in 0in 0in;width:86.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release of Koss
  Corporation dated February&nbsp;16, 2010.</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_231244_7056"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\tganes\10-3972-1\task3933398\3972-1-ba.htm',USER='105377',CD='Feb 18 01:09 2010' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></u></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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 thereunto duly
authorized.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.66%;">
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dated:&nbsp;
  February&nbsp;17, 2010</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">KOSS CORPORATION</font></p>
  </td>
 </tr>
 <tr>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="45%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:45.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ </font><font size="2" style="font-size:10.0pt;">Michael J. Koss</font></p>
  </td>
 </tr>
 <tr>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:45.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Michael J. Koss</font></p>
  </td>
 </tr>
 <tr>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer
  and President</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_231359_5335"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\tganes\10-3972-1\task3933398\3972-1-ba.htm',USER='105377',CD='Feb 18 01:09 2010' -->


<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INDEX TO EXHIBITS</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="6%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:6.66%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit<br>
  Number</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="90%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:90.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:6.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="90%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:90.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.66%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="90%" valign="top" style="padding:0in 0in 0in 0in;width:90.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release of Koss
  Corporation dated February&nbsp;16, 2010.</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4<a name="PB_4_231432_5796"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='4',FILE='C:\JMS\tganes\10-3972-1\task3933398\3972-1-ba.htm',USER='105377',CD='Feb 18 01:09 2010' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a10-3972_1ex99d1.htm
<DESCRIPTION>EX-99.1
<TEXT>

<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit&nbsp;99.1</font></b></p>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<h2 style="font-style:italic;font-weight:bold;margin:0in 0in .0001pt;page-break-after:avoid;text-autospace:none;"><b><i><font size="2" face="Times New Roman"><img width="720" height="98" src="g39721mmi001.gif"></font></i></b></h2>

<h2 style="font-style:italic;font-weight:bold;margin:0in 0in .0001pt;page-break-after:avoid;text-autospace:none;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></h2>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="71%" valign="top" style="padding:0in 0in 0in 0in;width:71.12%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">FOR
  IMMEDIATE RELEASE</font></b></p>
  </td>
  <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.24%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">CONTACT:</font></b></p>
  </td>
  <td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Michael
  J. Koss</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="71%" valign="top" style="padding:0in 0in 0in 0in;width:71.12%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">February&nbsp;16, 2010</font></b></p>
  </td>
  <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">President&nbsp;&amp; CEO</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="71%" valign="top" style="padding:0in 0in 0in 0in;width:71.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(414) 964-5000</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="71%" valign="top" style="padding:0in 0in 0in 0in;width:71.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16%" valign="top" style="padding:0in 0in 0in 0in;width:16.66%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">mjkoss@koss.com</font></b></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Restatement Delays Koss Q2 Financial Results</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Milwaukee,
Wisconsin</font></b><font size="2" style="font-size:10.0pt;">:&#160; Koss
Corporation (NASDAQ SYMBOL: KOSS), the U.S. based high-fidelity stereophone
leader, announced that its quarterly report on Form&nbsp;10-Q for the period
ended December&nbsp;31, 2009 filed with the SEC today did not include unaudited
consolidated financial statements due to delays relating to the previously disclosed
unauthorized transactions by its former Vice President of Finance and
Secretary, Sujata Sachdeva.&#160; The Company
intends to amend its SEC filing to include the quarterly unaudited financial
statements promptly after the restatements of the Company&#146;s previously issued
consolidated financial statements are completed.&#160; The Company anticipates restating its
financial statements for at least fiscal years 2008 and 2009, and the quarter
ending September&nbsp;30, 2009.&#160; The
Company has discussed with its independent auditor, Baker Tilly, a preliminary
schedule to file restated consolidated financial statements possibly as early
as April&nbsp;2010.&#160; In any event,
although the Company cannot predict with certainty when these financial
statements will be available, it expects that these financial statements will
be available no later than June&nbsp;2010.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Company did report that the total amount of unauthorized transactions that
occurred from October&nbsp;2009 through December&nbsp;2009 remains at
approximately $5 million, which is consistent with amounts previously reported
by the Company.&#160; The Company further
reported that this $5 million amount is included in the total estimated amount
of $31.5 million of unauthorized transactions that occurred since fiscal year
2005.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;The
Company has continued to operate in the normal course of business despite the
disruption resulting from the discovery of the unauthorized transactions,&#148;
Michael J. Koss, President and CEO said today. &#147;We believe that the elimination
of these unauthorized transactions will enhance our future operating results.&#148;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Over
25,000 items have now been seized by law enforcement authorities,&#148; Michael Koss
continued. &#147;The Company intends to vigorously pursue proceeds from the sale of
these items as well as from insurance coverage, potential claims against third
parties, and tax refunds.&#148;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Company anticipates that its current liquidity and cash flow from operations
will meet its cash requirements for operations, including the additional
investigation costs related to the unauthorized transactions, and new product
development.&#160; After discovering the
unauthorized transactions, the Company&#146;s cash and cash equivalents have
increased since December&nbsp;31, 2009.&#160;
The unauthorized transactions adversely affected the Company&#146;s cash flow
from operations.&#160; But the Company noted
that </font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1<a name="PB_1_231736_7056"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='1',FILE='C:\JMS\105947\10-3972-1\task3933119\3972-1-mm.htm',USER='105947',CD='Feb 17 23:23 2010' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the
absence of such unauthorized transactions can be expected to result in improved
cash flow from operations in the future.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Company reported that as of December&nbsp;31, 2009 and leading up through
today, the outstanding balance on the Company&#146;s credit facility with Harris,
N.A. was approximately $5.9 million.&#160; The
Company does not anticipate drawing additional amounts on the credit facility
to support the Company&#146;s short term cash requirements.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
terms of legal proceedings relating to the unauthorized transactions, the
Company reported the following:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">On January&nbsp;11,
2010, the Company received a letter from a law firm stating that it represented
a shareholder and demanding that the Company&#146;s Board of Directors investigate
and take legal action against all responsible parties to ensure compensation
for the Company&#146;s losses stemming from the unauthorized transactions.&#160; The Company&#146;s legal counsel has responded
preliminarily to the letter indicating that the Board of Directors will
determine the appropriate course of action after an independent investigation
is completed.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">On January&nbsp;15,
2010, a class action complaint was filed in federal court in Wisconsin against
the Company, the Company&#146;s President and CEO Michael Koss, and Ms.&nbsp;Sachdeva.&#160; The suit alleges violations of Section&nbsp;10(b),
Rule&nbsp;10b-5 and Section&nbsp;20(a)&nbsp;of the Exchange Act relating to the
unauthorized transactions and requests an award of compensatory damages in an
amount to be proven at trial.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">On January&nbsp;26,
2010, the SEC&#146;s Division of Enforcement advised the Company that it obtained a
formal order of investigation in connection with the unauthorized transactions.
The Company immediately brought the unauthorized transactions to the SEC staff&#146;s
attention when they were discovered in December&nbsp;2009, and is cooperating
fully with the ongoing SEC investigation.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Koss
Corporation markets a complete line of high-fidelity stereophone,
speaker-phones, computer headsets, telecommunications headsets, active noise
canceling stereophones, wireless stereophones, and compact disc recordings of
American Symphony Orchestras on the Koss Classics label.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This
press release contains forward-looking statements. These statements relate to
future events or our future financial performance. In some cases, you can
identify forward-looking statements by terminology such as &#147;may,&#148; &#147;will,&#148; &#147;should,&#148;
&#147;forecasts,&#148; &#147;expects,&#148; &#147;plans,&#148; &#147;anticipates,&#148; &#147;believes,&#148; &#147;estimates,&#148; &#147;predicts,&#148;
&#147;potential,&#148; or &#147;continue&#148; or the negative of such terms and other comparable
terminology. These statements are only predictions. Actual events or results
may differ materially. In evaluating forward-looking statements, you should
specifically consider various factors that may cause actual results to vary
from those contained in the forward-looking statements, such as general
economic conditions, in particular, consumer demand for the Company&#146;s and its
customers&#146; products, competitive and technological developments, foreign
currency fluctuations, and costs of operations. Shareholders, potential
investors and other readers are urged to consider these factors carefully in
evaluating the forward-looking statements and are cautioned not to place undue
reliance on such forward-looking statements. The forward-looking statements
made herein are only made as of the date of this press release and the Company
undertakes no obligation to publicly update such forward-looking statements to
reflect subsequent events or circumstances. In addition, such uncertainties and
other operational matters are discussed further in the Company&#146;s quarterly and
annual filings with the Securities and Exchange Commission.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"># # #</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_231756_5335"></a></font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\105947\10-3972-1\task3933119\3972-1-mm.htm',USER='105947',CD='Feb 17 23:23 2010' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g39721mmi001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g39721mmi001.gif
M1TE&.#EAT`)B`'<`,2'^&E-O9G1W87)E.B!-:6-R;W-O9G0@3V9F:6-E`"'Y
M!`$`````+`````#0`F$`AP``````````,P``9@``F0``S```_P`S```S,P`S
M9@`SF0`SS``S_P!F``!F,P!F9@!FF0!FS`!F_P"9``"9,P"99@"9F0"9S`"9
M_P#,``#,,P#,9@#,F0#,S`#,_P#_``#_,P#_9@#_F0#_S`#__S,``#,`,S,`
M9C,`F3,`S#,`_S,S`#,S,S,S9C,SF3,SS#,S_S-F`#-F,S-F9C-FF3-FS#-F
M_S.9`#.9,S.99C.9F3.9S#.9_S/,`#/,,S/,9C/,F3/,S#/,_S/_`#/_,S/_
M9C/_F3/_S#/__V8``&8`,V8`9F8`F68`S&8`_V8S`&8S,V8S9F8SF68SS&8S
M_V9F`&9F,V9F9F9FF69FS&9F_V:9`&:9,V:99F:9F6:9S&:9_V;,`&;,,V;,
M9F;,F6;,S&;,_V;_`&;_,V;_9F;_F6;_S&;__YD``)D`,YD`9ID`F9D`S)D`
M_YDS`)DS,YDS9IDSF9DSS)DS_YEF`)EF,YEF9IEFF9EFS)EF_YF9`)F9,YF9
M9IF9F9F9S)F9_YG,`)G,,YG,9IG,F9G,S)G,_YG_`)G_,YG_9IG_F9G_S)G_
M_\P``,P`,\P`9LP`F<P`S,P`_\PS`,PS,\PS9LPSF<PSS,PS_\QF`,QF,\QF
M9LQFF<QFS,QF_\R9`,R9,\R99LR9F<R9S,R9_\S,`,S,,\S,9LS,F<S,S,S,
M_\S_`,S_,\S_9LS_F<S_S,S___\``/\`,_\`9O\`F?\`S/\`__\S`/\S,_\S
M9O\SF?\SS/\S__]F`/]F,_]F9O]FF?]FS/]F__^9`/^9,_^99O^9F?^9S/^9
M___,`/_,,__,9O_,F?_,S/_,____`/__,___9O__F?__S/___P$"`P$"`P$"
M`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"
M`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"
M`P$"`P$"`P$"`P$"`P$"`P$"`PC_`+$)'$BPH,&#"!,J7,BPH<.'$"-*G$BQ
MHL6+&#-JW,BQH\>/($.*'$FRI,F3*%.J7,FRI<N7,&/*G$FSILV;.'/JW,FS
MI\^?0(,*'4JTJ-&C2),J7<JTJ=.G4*-*G4JUJM6K6+-JW<JUJ]>O8,.*'4NV
MK-FS:-.J7<NVK=NW<./*G4NWKMV[>//JW<NWK]^_@`,+'DRXL.'#B!,K7LRX
ML6.@K39&%AAY,K;*`S%;)GBE\^//H!D'8$&:Q16(K:Z,'KV"Q6I!!05=<5UZ
M-6T$M$F/)MTZP!78"%/O9G&@=FD!I9,/#Q``>.S<T)/C3DY=]^16+"JS",V]
M>]C?X&6+_^],7G9G\[^W&\3>6<;LA[--=V;1I;1!U;.ON)]/7G[]SO5UT5Y\
MZA44GWX([I>?>_+E-^!\S@TT&H/]5<C?@PZJ-MEVS06`S6G>A2BB5:3E)U]N
M\>UFXGP(^39?@0H),AIY_65WGVDST$A>CNXIF*..-)H6FXL#*HCACU?DB*1^
M$6)3XHY`(H@AC3_:^"$V+EXYXI9<-F6:>S/4)Z1!LA'IGH?KL=#C>PIA9^9\
MS1W4BF\4FO;E@@GBN>:)FZF)H)TK4KBGGK-%Z."=/7:QYJ)YKAG`AEA&"F.7
ME%8:%(TRQ'D9@;]1-B.+!R%JA4('!CGF05'^*0.#);)@A9JER?_0((.)9(:`
MCG:VJBNLI,E*781^UEC=L,0R-YEXV`@RJ:7,-HM3@X\*-.-XKFTH'YH%L6<B
M0C):B-]F!JUJXI/B"5+NN5V8BQ^#.0ZD[)W-J2O>'N;6JVXK@J2&+[X%^7;B
M%?OF*W#`!.?;RL&7$<3>LLXV[/!+Y$4KHWD"GZ=IJRW62.:3PH(;:I!-PM?@
MJ<K^Z?%%#5Y1PL,LM^REAI<]RG!VT6*IFIQ^,JBPBH"2YMS)`^5\,T7*4@CB
MAPE:N9&_^;GL]--$-?VAL@FQ()NG#&-S@)3J83=KQ$<W=">;$[&GX$`9UKQ1
ML$-#[?;;.9$V6=@)'>T:SG5Z#6B=$6G_:V=%V/$=V8%G)@1TPAG_F[!FBS>.
M&=R01\X1FU0S9+5`9/>+:Y15$EA:?B$[&23@7[N;,K&H5Q>RT)ZG/FQKH4LN
M^^P*78XL0\C.B5"K>?8<*)ZYFF!0B853%/BV`A5-***$YOBEF-@*Y+N@C2:)
M((_"+I3:Y^#B^SG=E.U[LL&(9[LPP(:3E)ILA]/N/D^7GZ:LC).Z-O^5NG]L
M)'D^\N]_9U6J']=(9SW/2`A*4_I?`:7THIUY2T$05."23I6MT5P'/T'SS05]
M0Q#:E$EI].L,<R:EFNP<K(2;&>%L1L,M]8Q0-\QASFE8F!G7_`9?S#$4^"3T
MOAZ^)'[YR@YI_PHR1(!=+5)IX@_U[C0]X,VG"S7D&RW*)A^=989I363BGWXG
M-\1U2XE.W)L36760B9$).%VL8(':YB1L%0IM0Y06PU3C'++-*7H)2Z/IFL3!
MY/61(-U*&`;7HS8?&O(D8V+/]HB8'65=!X\'!)+O`#6@)5TO;&/+6D.TA:!L
MH4Y6X_K<]RHTI.&X;EA04MH!:U=(0/:1C?>+69]L=+?=82N.F%-ELD;3)!F!
M*XYF+&,?WQ4Z2![RF"&YG(1*9J!'J2U_G@04%BM$R7%-\P`=9"+I^+:>>OU&
M7N$!9[VFR;"#U:M@`;L,P@[&M/TP\G#,K!J:V#@GX,02<QZ*)\[4@__+78)+
M9I,*YBJQI,DV#LZ#PVL?,A>*$5PNK'YVJJ,Q;;:?@B9$$%N+6`<':#P<D<<C
M'C6@9#RJS*`5=#;M8V;F:GD95;(0I;6C)8SZF:S3P,Q=K1RB/N7$P4X9BX@,
M#>I'TJ@[F@Y14VW$&7^V8YFFRDEZ\.H@A;!)M']%H7P*>RIE,M-!Y[U'H4[=
M:IJ\&K8Y[="D[3/KAVZI-D>B+4XTO1%LV@8SRV`+J<DJ*50_I,MH?F@R%NR@
M4`>[$:EA23A$!%B6O)8Q_E`DHZ"2WN@Z2LJ.S.JJ'2&27MD34^T5D3:M]%J9
M+F;1-_Z*3':+GB\9R5>%ZM0YU0H:86>+LIO_`K2I<GO4#-D81>1)Q$^FB1X4
MI!D[RZWHK!5YUY\ZLE21MA2Y3NJKPH2DH3^:KI']*NWE2F1="5GM-[S$*1^W
M<]/@%/%GX?TK;=<K$8UNRJBFF0PHLT8GPT8D9525+)("8`7PG$><ZJK1@/0:
M)?1L3I+R4=+12G:A`V?(-/U]$H,BQ-BZ2==T-MU.(`$IW;@R$C9%[.[$O(G+
MU6:3K]"=$WG+&EB+LO?%&Q7A0YYD3+]E#B+S9:,7Q#C)%?5X42#D7<]R_&,?
MMRLR/4ZRCZNG1SG"4TA`@]G0!)K7D[U1GGM=:PKO@ZU[RC%FT&U:IW9F-1?#
M&,8,Q.L^^]/8^%#D_W0.O"254D7GR.:USGA&DH+4QC8@61*`>(:DBA7R4V&"
MB&SVPRG0:"A,-!8HMGPETS!SRL^)2F^>X*.?I<_,Z6JF-S;XX4^-A?QF"N&1
M-%Y=XI+%:.K-'$_)/.8B'3>J:EAO$5[CZVYV3\9H-D+:K3S=X:"SW%(TM?++
M?!TO95@ZI`V%+CX*Y31[@2LL7:E(S_G57']E`(4WTPB2',,SILC3WQ4VR:P8
M4E"Y&1A!_73WP?Y;4X,5E*MCX[2DG+WTS^C'&1C=,3+`YJDJ-TSLF-D'57$R
M<09K6$@W6<:Y'=RTM%\<)&^-S.(M6@VC(U+"U92QXZ`-N6U&;D-AB_SDR_\)
MN6XHB#8?"WG5/C970U:(4$"JYH7@NO&[\@J;P]T\-]>Y-%>59>_G[E+9KI3A
M"(E8W`M/_.E0=PK"HD[UJEO]ZEC/NM:WSO6N>STKM*"%*\(N=I>$72!B/_LU
M1G+VK[N],6L?0`04,/>Z*V`!=,^[`O2>=[S/?>]S]_O>Z4X`P.?=[H@??.#[
MSO>_*W[PAK<[!`[?>,H;_O)W?[S=,>_XSC]^\IY/O.@IG_C(D][RE=\\W_'.
M^L$+?O2PSWSH3Q_[VBN@!J2'`.XC$($:1&`'$.`!W7O?^]L/'_B\W[WQDU]\
MW\]=^<JW>PT@P'OITWT!//@]\7V_`^)WO_O9!W__!+*??=^'?_SHYT$-Q*]^
M]=N@!N&'?_I_#W_YM[_^[:<_^<=O?_J#8?WV)W_O=W]@P'_D5P/_IW[_MX`U
M\`4(^(`,&($-^(`.^'\5V(`[8`83*($.V($4N`.*L`-?L`,6^`4>"`8T,((6
MF($8^`4TL(`ZX(+8(`VQL2\*@R_F@DX#HTZMD`@(,S#.03Z8XQE3!T@X>$ZN
M!H1'6!E*&!L#\TTYV$W!42@'`W`!DX-"&!%3A`U;R(4',45@.!!AV(5C%W9C
MYQ!=V(4$D89BR(5I-X9>B'9MJ!!LB'9D5X9O^(;8X`I>V'9UV(=[*(9IAX=C
M5XAW>(AF.!"$2':,6(9Q_PB(;!B&<BB)D.B'9->&9GB(AKB)@RAVKO")BO")
MM!"*H/B)KD"*IYB*BK"*I\B*JQB*K]B*L.B*K\B*LGB+L8B*L(B+M#B+OEB+
MP!B,POB*@R",A*`(B:`(Q;B*7S",M6B"RD@(S;B,BM",P9B,JXB-RDB,W+B*
MU#@(QV@&)O@%X@@&7V".XSB.Z)B.[,B.(GB.[P@&[]B!(MB`)CB/\VB/(SB.
M.]"/].B`_KA^];B/^5@#")=H;]5(M9$])11;#7DY;G(:]B,<:K9+GQ,%,W)O
MH?9S>15<Z,-A'BD;M"%IH=(<."0QP]$?NI80LS`0T7`2+2D0:^<2,XD-,8D-
M-?]9DQ2ADPO!DP;ADQ4!E`@!E$(Y$3EY$$0Y$$<IDTK9E$SYE#FQE`F1E!8A
ME4.)E"=!E5-IE"]1E*@27'UR0<[%)A$%1R*%'?YT1<\F'\E3(N[R42:5/'"Y
M,5$0-I5#$.%E&0)53YCS(YP!76\7F('A('QV'7^#E\MF1X<Y-=&E0ZB2),"Q
M,#5T8VBB+55C1T[R'#I'8,`!0)&Y*5PI%UY9$J.I$:4Y%5I)$*>I$*N9$JUY
ME3_Y$:^)E68WASAI$2(97+*5F(?V.*)C)253,VA2&C]C96PI65TF->C3"C2(
M'N851YV2<U932")$8;ED0#927`HQ",F8"-Z9"-Q9C-[_F8W(J(SC^9W(>)ZF
M"(K56`9?,`CO.0CR*9_**)^)$)_W.9_V"9[?R9W)Z)_IV9WG^9WC")_SB9_A
MR9_>":#B^8D#*J#_Z9_R^9Y?\)WH>:'GB8JND`BN,`BGJ*"J&*`=NJ&>Z*#E
M^9T=>J*K.(K(N*&F"*#H":,/:J$!6J,HNJ$<JJ&FR*'KV:.NT`KK6:*B:(IY
M2(A#>H:.6(A[B*2=:(9,:HA.RH>BN(>=**5-2J53Y(AD:)L(H89?N!%>"A@`
M@V[\9)ALTDH0(D<^TU+7N::7*0/V9%@EXT*;,:?F198GTS,<%A]-XIG2(A$W
M20`2L``VL`"#>JB&FJB(NJB*_]JHC%JH-A`!&$"H$<"H@UJH$E"IE:JHFVJI
MCOJIEVJHG9JH$0"JI'JJ@UJJB*JJIXJI$8"I"\"JC+H`B4JKGKJJJ.JH"G"K
MGRJKN?JH"\``ILJHK.JKQAJK=X>LI1IXC5IWAIJLJ:JLL3JM$4``M,JLB^=W
MR"IXK5>JW4IYJ9JLRRI[M'I]$F"MVYJNW^IWUGIW[?JM=M=Z>]=Z>&=XK->N
M"E!X>S<`]JH`H+=Z[1JOF?>M@_>N@P<!"?!W_+IW":``#9L`DX>P>_>O"!NQ
M_GJQ%$M[&+NQ%MNQ$$MY$LNQ'VNQL#<`"($^<\HADVDG@N8O->4U-N4<1)*7
M-X)2*_]DE[D":7(Y`U[00@1R;.AC)WUR`.^B-"M"0]$FF$Q!B72(B0L1IEKX
MI7`XAF=WB7R8I50:&6/7"K3`M5P+I9U8A5V;=D#JM3\ZMEN+MH'(M6%7MII(
MMJ+HMEZ+MET;MS]ZMZ&(C7?KH*F8HQLJC-WIHN29MZSHM]I8BWJKM[%XN*^H
MC2<[-W92'RM+=![CLC:R-2J;35]B;RKI)P7!"A&ELW=V5@LC'"&#:7KU(2NP
M'S73'BR`",P&$6L'M3[1A5;9DT\+I@\QFQH!M7SH$+=K$[S;$<.+=6,673*V
M;.WB)![S(F@2G."#"/C!<M<9"-V"1X(@+M)2IW,Y=&[)O,W_)I)M\W`8\R'N
M@49)J[3JJQ<?*5DP]5SJ,69'LS"1Z2^U(CT.-$=,@@TMT`*98Z>,F2QW%E#R
M<Y@RIR5,,QLSH$S^=ICS`2F7H9T$<9.IB;NQ><&W"96JZ909W,$84<%Z4;SK
MRYH<O,%0*94HS,$I?,(ES!FP08/2HIB)U):::QFZ&32N1KTH=AKG<UUTXQG.
MV4$]][TMEU>`Y#S;NU6@`CKE4W0*(9`[\'X[\($\L`,\P`,)B(#]:,4D*(+Q
M^,4.^'XU4']C?'_O9P-HC']CK,8)F`4K*(\JZ,7_YX]</,5C/,5VK,;J9\55
M/,4JJ(\8",?GV((`F,=3K'X`"7_J_WB/[CB.]KB"_^C%CCS)@#R"6TR"`OG&
M$WB"FQS(6CS'-:`(@;S%%=C%YKB.[9C*JKS*7^`%@^#*L)P(@@"?_)F@\YD(
M7G"?"EK+KTS+KOR>KBR?OXS+!OK+O1R?O6S,L'S,^MF?M;S+%AK-S[R@T>R?
MWMF#/7C-T8S-!^.#WBS-X!S.WXG-/MC-5<BA97LP=YO.[/RC0/JC;LBV7@BD
M4QN(<'BUE8C/];S/@(C/NW.Z!2*9XM5O=FE=UD5E0;._`WPLBYF6`(Q/B0DC
MJY6Z9=E/-P5AAB)QL5D#9M#%'?U_(=C1'TV.B[R`F,R!%-B,)%V-(DV"*FV.
MU6B.Y9B!+O\-QR=MRCAMTJ>LTN)8C3[MQ1]-T_)H@0\XQ2;=T7'L@!H(C20=
M@2<-@1OHR1?(@%,-U41]U5;]R:8,@3?]QELM@6`MU$^MTU!=U42]QQ-HU(4,
M@/]7QMH'?-SWUMY'?.?W?;^G>W<=U]-GUW8-!A``?-T7UX&-U^6G?7N-UW`=
M?-2'?LS'>X5:K)NJJKQ'JI/->\1*V=&:V=.:JI$=V9B]V:!MV<U*K;G*JK8*
MVJ=MVK4:K*,]J*E]JK1ZVJ_MVKEZVHA*J\)ZKC-82N=6F:8DDH7&0SL#++PD
M'',T(<U!@RMG+AI79B-)/Z*T=!TW(Z[!'&N52"OG3!-I8JZ!&S/_:]TC'-Y]
M@85D8H5`:#`>$S*]5%.=`30Y:$[N4H7H787TS8/T785BY3A<Y6J/4QGG<8/R
M'>#B/>`$7N`&?N`(GN`*ON`,WN`._N`0'N$2/N$47N$6?N$8GN$:ON$<WN$>
M_N$@'N(M4X0@X9OE`S0DKE4ISCCJE#Y9M1[=TU0'W"8_8S[K$3Y-1=_D0^(Z
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MT,14T3(F!UPYC_+N"`-E\OZGMPY'ZI1/V6DC=9669Y8>:-,D"IGN$=>9,8.7
M(%89V-+L^#N$_2)9=\GI-@)-T(27DHXYN71+Q*[P;"KKQ>;?)._E!G3Q<>)F
M6O*777-+F/.9?/\5OZ6.-ATOYM[5F<HT['^9Q(^F3!*/P.`KW(:9WTS7\)EI
MQ'BY6655(.#VN')2[G]*&>\[]475ON:R+`BY\TCT32!B;UDC\/SD*=("&UH>
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M'_1+/_,`@0T;BRN"K@00V$K@084L%&)KQ4(@"T$0*V(+$*!B@(?8!$E<>&4A
M2($:!PH4%(#DQ"LM$9;\*!!;P80+%ZJ<>''FPHL=94Z<2="C2(P*6[V4>5"D
M2J,$KU#TN)(H0A8DC_Z$"-(GUJH;2<;$"E2FPXD^D<[<FC3MP*HL.)8<Z9:L
MS%9'!5T-VI:I2J)PYR)\6=`@W+!]PV)$>'2E8K8^GRK$25=BU9`_W\K4V%$H
MRI4E.\:\&.`*Y,.E39]&G5KU:M:M7;^&'1NU_U&\`WN.;J7S<M*DB4UZ?`DU
MY</:M5MB/8OQXM.<P&6F+,T<8\*^HFV7+<K9,\3J%8\^W!P4\W*02&L/'0L2
M>E*)=24B'0Y<(5B"\T6.EKS]($23#*,2CBDBNMZR+B*CWG++N[<$O*HAC\+"
MZSB%I$.I+IKN`DLT@P[TKJNY?FK/-/SX<TPGZBZ":J4/;:+I*K*.\\V]PPP+
MB[Z.2(/KQN"\$^FCAJ#*[+H`'3*PE>.(8JZNBGR,:L+YVOM--BFGI+)**Z_$
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/[\8[;[WWYKMOOS<."``[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
