<SEC-DOCUMENT>0000898432-21-000247.txt : 20210316
<SEC-HEADER>0000898432-21-000247.hdr.sgml : 20210316
<ACCEPTANCE-DATETIME>20210316172828
ACCESSION NUMBER:		0000898432-21-000247
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210316
DATE AS OF CHANGE:		20210316
GROUP MEMBERS:		K.F.T. CORP
GROUP MEMBERS:		KOSS FAMILY TRUST, DATED 9/11/12
GROUP MEMBERS:		NANCY L. KOSS 2012 TRUST, DATED 12/20/12

SUBJECT COMPANY:	

	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:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-20001
		FILM NUMBER:		21747178

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOSS MICHAEL J
		CENTRAL INDEX KEY:			0001190293

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	MAIL ADDRESS:	
		STREET 1:		C/O GENIUS PRODUCTS, INC.
		STREET 2:		740 LOMAS SANTA FE, SUITE 210
		CITY:			SOLANA BEACH
		STATE:			CA
		ZIP:			92075
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>sc_13d-a.htm
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            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt; color: #000000; font-size: 18pt; font-weight: bold;">UNITED STATES</div>
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            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt; color: #000000; font-size: 18pt; font-weight: bold;">SECURITIES AND EXCHANGE<br>
              COMMISSION</div>
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            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt; color: #000000;">Washington, D.C. 20549</div>
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            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt; color: #000000; font-size: 18pt; font-weight: bold;">SCHEDULE 13D</div>
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          <td style="width: 17.58%; vertical-align: top;">&#160;</td>
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    </table>
    <div style="text-align: center; margin-bottom: 12pt; color: #000000;">Under the Securities Exchange Act of 1934<br>
      (Amendment No.&#160;3)*</div>
    <div style="text-align: center; color: #000000; font-size: 18pt; font-weight: bold;">Koss Corporation</div>
    <div style="text-align: center; color: #000000;">(Name of Issuer)</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Common Stock</div>
    <div style="text-align: center; color: #000000;">(Title of Class of Securities)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">500692108</div>
    <div style="text-align: center; color: #000000;">(CUSIP Number)</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">David D. Smith</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Koss Corporation</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">4129 North Port Washington Avenue&#160;</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">Milwaukee,&#160;WI&#160;&#160;53212</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">(414) 964-5000</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000;">(Name, Address and Telephone Number of Person</div>
    <div style="text-align: center; color: #000000;">Authorized to Receive Notices and Communications)</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">March 10, 2021</div>
    <div style="text-align: center; margin-bottom: 12pt; color: #000000;">&#160;(Date of Event which Requires Filing of this Statement)</div>
    <div style="text-align: justify; margin-right: 2.7pt; color: #000000;">If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of
      &#167;&#167;240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box. &#9633;</div>
    <div style="text-align: justify; margin-right: 2.7pt; margin-top: 5pt; margin-bottom: 5pt; color: #000000;"><font style="font-weight: bold;">Note</font>: Schedules filed in paper format shall include a signed original and five copies of the schedule,
      including all exhibits. See &#167;240.13d-7 for other parties to whom copies are to be sent.</div>
    <div style="text-align: justify; margin-right: 2.7pt; margin-top: 5pt; margin-bottom: 5pt; color: #000000;"><font style="font-size: 8pt;">*</font>&#160;The remainder of this cover page shall be filled out for a Reporting Person's initial filing on this form
      with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.</div>
    <div style="text-align: justify; margin-right: 2.7pt; color: #000000;">The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or
      otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">1</font></div>
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          <td colspan="6" style="width: 100%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">CUSIP No. 500692108</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">1.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Names of Reporting Persons</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Michael J. Koss</div>
          </td>
        </tr>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top;">
            <div style="color: #000000;">2.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle;">
            <div style="color: #000000;">Check the Appropriate Box if a Member of a Group (See Instructions)</div>
          </td>
        </tr>
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          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(a)</div>
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          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(b)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">3.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">SEC Use Only</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">4.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Source of Funds (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">PF and OO (See Item 3)</div>
          </td>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000;">5.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if Disclosure of Legal Proceedings Is Required Pursuant to Items 2(d) or 2(e)&#160; &#160;&#160; &#9744;</div>
          </td>
        </tr>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">6.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Citizenship or Place of Organization</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">United States</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" rowspan="4" style="width: 12.04%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">Number of<br>
              Shares<br>
              Beneficially<br>
              Owned by<br>
              Each<br>
              Reporting<br>
              Person With</div>
          </td>
          <td style="width: 4.46%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">7.</div>
          </td>
          <td colspan="2" style="width: 83.5%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Voting Power<br>
              <font style="font-weight: bold;">567,455 <sup style="font-weight: bold;">(1)</sup></font></div>
          </td>
        </tr>
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          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">8.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Voting Power<br>
              <font style="font-weight: bold;">3,505,245 </font><sup style="font-weight: bold;">(2)</sup></div>
          </td>
        </tr>
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          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">9.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">567,455<sup> (1)</sup></div>
          </td>
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          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">10.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">3,505,245<sup> (2)</sup></div>
          </td>
        </tr>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">11.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Aggregate Amount Beneficially Owned by Each Reporting Person</div>
            <div style="color: #000000; font-weight: bold;">4,072,700 <sup>(1)(2)</sup></div>
          </td>
        </tr>
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          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">12.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)&#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">13.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Percent of Class Represented by Amount in Row (11)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">47.8%<sup>&#160; </sup><sup>(3)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">14.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Type of Reporting Person (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">IN</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 5.58%; vertical-align: middle;">&#160;</td>
          <td style="width: 3.14%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.46%; vertical-align: middle;">&#160;</td>
          <td style="width: 0.76%; vertical-align: middle;">&#160;</td>
          <td style="width: 82.74%; vertical-align: middle;">&#160;</td>
        </tr>

    </table>
    <div>
      <hr noshade="noshade" align="left" style="height: 1px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <div style="color: #000000;">(1) Consists of (i) 377,794 shares held directly; (ii) 9,661 shares held in an individual retirement account; and (iii) and 180,000 shares that Mr. Koss has the right to acquire within 60 days of the date of this Schedule
      13D/A upon the exercise of vested stock options.</div>
    <div><font style="color: #000000;"> </font><br>
    </div>
    <div style="color: #000000;">(2) Consists of (i) 1,000,885 shares held by the Koss Family Trust, of which Mr. Koss is co-trustee; (ii) 983,800 shares held by K.F.T. Corporation, over which Mr. Koss has shared voting and dispositive power as power of
      attorney; (iii) 707,949 shares by The Nancy L. Koss 2012 Trust, Dated 12/20/12, of which Mr. Koss is co-trustee; (iv) 396,452 shares held in joint tenancy with Julie M. Koss, the spouse of Mr. Koss; (v) 217,068 shares held by the Koss Foundation, of
      which Mr. Koss is the President; (v) 20,000 and 17,000 shares held, respectively, by two separate trusts established for the benefit of Mr. Koss&#8217;s children, of which Mr. Koss is co-trustee; (vi) 158,091 shares allocated to Mr. Koss through the Koss
      Corporation Employee Stock Ownership Plan (the &#8220;ESOP&#8221;); and (vii) 4,000 shares held by Mr. Koss&#8217;s father over which Mr. Koss has shared voting and dispositive power as power of attorney.</div>
    <div><br>
    </div>
    <div style="color: #000000;">(3) Based on 8,516,823 shares of common stock outstanding as of March 11, 2021.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">2</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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        <tr>
          <td colspan="6" style="width: 100%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">CUSIP No. 500692108</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">1.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Names of Reporting Persons</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Koss Family Trust, Dated 9/11/12</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">2.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check the Appropriate Box if a Member of a Group (See Instructions)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(a)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(b)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744;</td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">3.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">SEC Use Only</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">4.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Source of Funds (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">OO (See Item 3)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">5.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if Disclosure of Legal Proceedings Is Required Pursuant to Items 2(d) or 2(e)&#160; &#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">6.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Citizenship or Place of Organization</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Wisconsin</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" rowspan="4" style="width: 12.04%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">Number of<br>
              Shares<br>
              Beneficially<br>
              Owned by<br>
              Each<br>
              Reporting<br>
              Person With</div>
          </td>
          <td style="width: 4.46%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">7.</div>
          </td>
          <td colspan="2" style="width: 83.5%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Voting Power<br>
              <font style="font-weight: bold;">-0-</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">8.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Voting Power<br>
              <font style="font-weight: bold;">1,000,885</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">9.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">-0-</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">10.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">1,000,885</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">11.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Aggregate Amount Beneficially Owned by Each Reporting Person</div>
            <div style="color: #000000; font-weight: bold;">1,000,885</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">12.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)&#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">13.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Percent of Class Represented by Amount in Row (11)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">11.8%<sup>&#160; </sup><sup>(1)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">14.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Type of Reporting Person (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">OO</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 5.58%; vertical-align: middle;">&#160;</td>
          <td style="width: 3.14%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.46%; vertical-align: middle;">&#160;</td>
          <td style="width: 0.76%; vertical-align: middle;">&#160;</td>
          <td style="width: 82.74%; vertical-align: middle;">&#160;</td>
        </tr>

    </table>
    <div>
      <hr noshade="noshade" align="left" style="height: 1px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <div style="color: #000000;">(1) Based on 8,516,823 shares of common stock outstanding as of March 11, 2021.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">3</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="5" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="za38657ba88744c869b6a935f8ea75b1c">

        <tr>
          <td colspan="6" style="width: 100%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">CUSIP No. 500692108</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">1.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Names of Reporting Persons</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">K.F.T. Corporation</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top;">
            <div style="color: #000000;">2.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle;">
            <div style="color: #000000;">Check the Appropriate Box if a Member of a Group (See Instructions)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(a)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(b)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">3.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">SEC Use Only</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">4.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Source of Funds (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">OO (See Item 3)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">5.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if Disclosure of Legal Proceedings Is Required Pursuant to Items 2(d) or 2(e)&#160; &#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">6.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Citizenship or Place of Organization</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Wisconsin</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" rowspan="4" style="width: 12.04%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">Number of<br>
              Shares<br>
              Beneficially<br>
              Owned by<br>
              Each<br>
              Reporting<br>
              Person With</div>
          </td>
          <td style="width: 4.46%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">7.</div>
          </td>
          <td colspan="2" style="width: 83.5%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Voting Power<br>
              <font style="font-weight: bold;">-0-</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">8.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Voting Power<br>
              <font style="font-weight: bold;">983,800</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">9.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">-0-</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">10.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">983,800</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">11.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Aggregate Amount Beneficially Owned by Each Reporting Person</div>
            <div style="color: #000000; font-weight: bold;">983,800</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">12.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)&#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">13.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Percent of Class Represented by Amount in Row (11)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">11.6%<sup>&#160; </sup><sup>(1)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">14.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Type of Reporting Person (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">CO</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 5.58%; vertical-align: middle;">&#160;</td>
          <td style="width: 3.14%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.46%; vertical-align: middle;">&#160;</td>
          <td style="width: 0.76%; vertical-align: middle;">&#160;</td>
          <td style="width: 82.74%; vertical-align: middle;">&#160;</td>
        </tr>

    </table>
    <div>
      <hr noshade="noshade" align="left" style="height: 1px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <div style="color: #000000;">(1) Based on 8,516,823 shares of common stock outstanding as of March 11, 2021.</div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">4</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="2" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z2e908f7ab516497ab20f25a6f8e98613">

        <tr>
          <td colspan="6" style="width: 100%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">CUSIP No. 500692108</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">1.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Names of Reporting Persons</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Nancy L. Koss 2012 Trust, Dated 12/20/12</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top;">
            <div style="color: #000000;">2.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle;">
            <div style="color: #000000;">Check the Appropriate Box if a Member of a Group (See Instructions)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(a)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="3" style="width: 8.36%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">(b)</div>
          </td>
          <td style="width: 82.74%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);"> &#9744; </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">3.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">SEC Use Only</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">4.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Source of Funds (See Instructions)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">OO (See Item 3)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">5.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if Disclosure of Legal Proceedings Is Required Pursuant to Items 2(d) or 2(e)&#160; &#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">6.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Citizenship or Place of Organization</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">Wisconsin</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" rowspan="4" style="width: 12.04%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000;">Number of<br>
              Shares<br>
              Beneficially<br>
              Owned by<br>
              Each<br>
              Reporting<br>
              Person With</div>
          </td>
          <td style="width: 4.46%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">7.</div>
          </td>
          <td colspan="2" style="width: 83.5%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Voting Power<br>
              <font style="font-weight: bold;">-0-</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">8.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Voting Power<br>
              <font style="font-weight: bold;">707,949</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">9.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Sole Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">-0-</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">10.</div>
          </td>
          <td colspan="2" style="width: 7.6%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Shared Dispositive Power</div>
            <div style="color: #000000; font-weight: bold;">707,949</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">11.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Aggregate Amount Beneficially Owned by Each Reporting Person</div>
            <div style="color: #000000; font-weight: bold;">707,949</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">12.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)&#160;&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">13.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="color: #000000;">Percent of Class Represented by Amount in Row (11)</div>
            <div style="margin: 9px 0px 0px; color: #000000; font-weight: bold;">8.3%<sup>&#160; </sup><sup>(1)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle; padding-bottom: 1px;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 5.58%; vertical-align: top; padding-bottom: 1px;">
            <div style="color: #000000;">14.</div>
          </td>
          <td colspan="4" style="width: 91.1%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="margin: 0px 0px 9pt; color: #000000;">Type of Reporting Person (See Instructions)</div>
            <div style="color: #000000; font-weight: bold;">OO</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 5.58%; vertical-align: middle;">&#160;</td>
          <td style="width: 3.14%; vertical-align: middle;">&#160;</td>
          <td style="width: 4.46%; vertical-align: middle;">&#160;</td>
          <td style="width: 0.76%; vertical-align: middle;">&#160;</td>
          <td style="width: 82.74%; vertical-align: middle;">&#160;</td>
        </tr>

    </table>
    <div>
      <hr noshade="noshade" align="left" style="height: 1px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <div style="color: #000000;">(1) Based on 8,516,823 shares of common stock outstanding as of March 11, 2021.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">5</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="2" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z12b6e079cce64e90a51825208b7f07ce">

        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 1.</div>
          </td>
          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Security and Issuer</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="text-align: justify; color: #000000;">This Statement on Schedule 13D relates to the shares of common stock, $0.005 par value (the &#8220;Common Shares&#8221;), issued by Koss Corporation, a Delaware corporation (the &#8220;Issuer&#8221;). The principal
              executive offices of the Issuer are located at 4129 North Port Washington Avenue, Milwaukee, Wisconsin, 53212.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 2.</div>
          </td>
          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Identity and Background</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="text-align: justify; color: #000000;">(a)&#160; This Statement is being filed jointly by Michael J. Koss (&#8220;Mr. Koss&#8221;), the Koss Family Trust Dated 9/11/12 (the &#8220;Family Trust&#8221;), K.F.T. Corporation, a Wisconsin corporation (&#8220;KFT&#8221;), and the
              Nancy L. Koss 2012 Trust, Dated 12/20/12 (the &#8220;2012 Trust&#8221;). Mr. Koss, the Family Trust, KFT and the 2012 Trust are referred to collectively as the &#8220;Reporting Persons&#8221;.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">(b)&#160; The principal business address of each of Mr. Koss, the Family Trust and KFT is 4129 North Port Washington Avenue, Milwaukee, Wisconsin 53212. The principal business address of the 2012
              Trust is 1492 W. Calumet Court, Milwaukee, Wisconsin 53217.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify;">(c)&#160; The principal business occupation of <font style="color: #000000;">Mr. Koss</font> is President and Chief Executive Officer of the Issuer. <font style="color: #000000;">The principal business of each of
                the Family Trust and the 2012 Trust is holding, managing and distributing the property of such trust and the proceeds therefrom.&#160;&#160;The principal business of KFT is investment.</font></div>
            <div style="text-align: justify;"><font style="color: #000000;"> <br>
              </font></div>
            <div style="text-align: justify; color: #000000;">(d)-(e)&#160; During the last five years, none of the Reporting Persons has been (i) convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors) or (ii) a party to a
              civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities
              subject to, federal or state securities laws or finding any violation with respect to such laws.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify;">(f)&#160;&#160;&#160;&#160; <font style="color: #000000;">Mr. Koss is a citizen of the United States of America.&#160;&#160;Each of the Family Trust and the 2012 Trust is organized under the laws of the State of Wisconsin</font>. <font style="color: #000000;">KFT is a corporation incorporated under the laws of the State of Wisconsin.&#160;&#160;</font></div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 3.</div>
          </td>
          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Source and Amount of Funds or Other Consideration</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="text-align: justify; color: #000000;">The 396,452 Common Shares held by Mr. Koss and Mrs. Koss as joint tenants, the 377,794 Common Shares directly held by Mr. Koss and the 9,661 held through Mr. Koss&#8217;s individual retirement account
              were acquired in gradual increments, from the 1970s to present, through (i) a series of purchases made with Mr. Koss&#8217;s personal funds, (ii) the exercise of stock options granted to Mr. Koss in gradual increments by the Issuer in consideration
              for his employment services to the Issuer, and (iii) gifts from his father, John C. Koss.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">The 217,068 Common Shares held by the Koss Foundation were acquired in gradual increments pursuant to gifts, from November 15, 1994 to November 5, 2001. The Koss Foundation paid no consideration
              for these shares.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify;"><font style="color: #000000;">The 37,000 Common Shares held in separate trusts for the benefit of Mr. Koss&#8217;s adult children were acquired through small incremental gifts to the trusts, from </font>1981 to 2001<font style="color: #000000;">.&#160; The trusts paid no consideration for these shares.</font></div>
            <div style="text-align: justify;"><font style="color: #000000;"> <br>
              </font></div>
            <div style="text-align: justify; color: #000000;">The 158,091 Common Shares allocated to Mr. Koss&#8217;s individual ESOP account were allocated in gradual increments, from January 1, 1978 to present, in consideration for Mr. Koss&#8217;s employment
              services to the Issuer.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">John C. Koss, the Reporting Person&#8217;s father, contributed Common Shares to capitalize KFT from time to time until 2006, as a result of which KFT accumulated 983,800 Common Shares.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">On November 5, 2012, the Family Trust acquired 1,000,885 Common Shares pursuant to a gift; the Family Trust paid no consideration for these shares.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">On December 21, 2012, the 2012 Trust acquired 757,949 Common Shares pursuant to a gift; the trust paid no consideration for these shares.</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 4.</div>
          </td>
          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Purpose of Transaction</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="text-align: justify; color: #000000;">All of the Common Shares beneficially owned by the Reporting Persons were acquired for investment purposes.&#160; As of the date of this statement, the Reporting Persons do not have any plans or
              proposals that would result in any of the matters set forth in subparagraphs (a)-(j) of Item 4 of Schedule 13D except as set forth herein.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: right;" id="DSPFPageNumberArea"><font style="font-weight: normal; font-style: normal;" id="DSPFPageNumber">6</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <table cellspacing="0" cellpadding="2" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z17354ee6dd0c4180ad81d8b3131f6ea9">

        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 5.</div>
          </td>
          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Interest in Securities of the Issuer</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: rgb(0, 0, 0); text-align: justify;">(a)&#160; Mr. Koss beneficially owns 4,072,700 Common Shares, including 180,000 Common Shares issuable upon the exercise of stock options that are currently exercisable or become exercisable
              within 60 days of this statement, representing approximately 47.8% of issued and outstanding Common Shares. The Family Trust beneficially owns 1,000,885 Common Shares, representing approximately 11.8% of issued and outstanding Common Shares.
              KFT beneficially owns 983,800 Common Shares, representing approximately 11.6% of issued and outstanding Common Shares. The 2012 Trust beneficially owns 707,949 Common Shares, representing approximately 8.3% of issued and outstanding Common
              Shares. The percentages are computed based on 8,516,823 Common Shares outstanding as of March 11, 2021.</div>
            <div style="text-align: justify;">&#160;</div>
            <div style="text-align: justify; color: #000000;">(b)&#160; Mr. Koss has sole voting and dispositive power with respect to 567,455 Common Shares, including 180,000 issuable upon the exercise of stock options that are currently exercisable or become
              exercisable within 60 days of this statement.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">The Family Trust, Mr. Koss (as co-trustee of the Family Trust) and John C. Koss Jr. (as co-trustee of the Family Trust) may be deemed to have shared voting and dispositive power with respect to
              the 1,000,885 Common Shares held by the Family Trust. John C. Koss Jr. is a citizen of the United States of America.&#160; The principal business address of John C. Koss Jr. is 4129 North Port Washington Avenue, Milwaukee, Wisconsin, 53212, and
              his principal occupation is Vice President of Sales at Koss Corporation.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">KFT, and Mr. Koss and John C. Koss Jr. (who together hold power of attorney for their father, the sole stockholder of the voting stock of KFT) may be deemed to have shared voting and dispositive
              power with respect to the 983,800 Common Shares held by KFT.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">Mr. Koss, Principal Financial Group (&#8220;PFG&#8221;) (as trustee of the ESOP) and the ESOP may be deemed to have shared voting and dispositive power with respect to the 158,091 Common Shares held by the
              ESOP that are allocated to Mr. Koss&#8217; account thereunder. PFG is a corporation incorporated under the laws of the State of Delaware. Its common stock is publicly traded on the New York Stock Exchange under the ticker symbol PFG. PFG is a
              holding company. The address of its principal business and principal office is 711 High Street, Des Moines, IA 50392.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">The 2012 Trust, Mr. Koss (as co-trustee of the 2012 Trust) and John C. Koss Jr. (as co-trustee of the 2012 Trust) may be deemed to share voting and dispositive power with respect to the 707,949
              Common Shares held by the 2012 Trust.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">As co-trustees of each of the Sarah Evelyn Koss 1987 Trust and the Charles John Koss II 1989 Trust, established for the benefit of his children (the &#8220;Two Trusts&#8221;), Mr. Koss and Mrs. Julie Koss
              may be deemed to share voting and dispositive power with respect to the 20,000 and 17,000 Common Shares, respectively, held by the Two Trusts.&#160; The Two Trusts are organized under the laws of Wisconsin. Mrs. Koss is a citizen of the United
              States of America. Her principal business address is 2800 W. Bradley Road, River Hills, Wisconsin 53217 and her principal occupation is household manager. The principal business address of each of the Two Trusts is 2800 W. Bradley Road, River
              Hills, Wisconsin 53217; and the principal business of the Two Trusts is holding, managing and distributing the respective property of the trusts and the proceeds therefrom.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify;"><font style="color: rgb(0, 0, 0);">As President of the Koss Foundation, Mr. Koss may be deemed to share voting and dispositive power with respect to the 217,068 Common Shares held by the Koss Foundation.&#160; The
                Koss Foundation is organized under the laws of Wisconsin.&#160; Its principal business address is </font><font style="color: rgb(37, 37, 37);">4129 N. Port Washington Road, </font><font style="color: rgb(37, 37, 37);">Milwaukee,&#160;Wisconsin
                53212-1029</font><font style="color: rgb(0, 0, 0);">.&#160; Its principal business is holding, managing and distributing the property of the foundation for charitable purposes.</font></div>
            <div style="text-align: justify;"><font style="color: #000000;"> <br>
              </font></div>
            <div style="text-align: justify; color: #000000;">During the last five years, neither John C. Koss Jr. nor Julie Koss has been (i) convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors) or (ii) a party to a
              civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities
              subject to, federal or state securities laws or finding any violation with respect to such laws.</div>
            <div style="text-align: justify; color: #000000;"> <br>
            </div>
            <div style="text-align: justify; color: #000000;">(c)&#160; On February 25, 2021, Mr. Koss sold an aggregate of 10,000 Common Shares held in the Two Trusts in open market broker transactions at a price of $32.50 per share. On March 10, 2021, Mr.
              Koss sold an aggregate of 10,000 Common Shares held in the Two Trusts in open market broker transactions for a weighted average price of $38.05 per share, at prices ranging from $38.00 to $38.54 per share. On March 10, 2021, Mr. Koss sold an
              aggregate of 4,000 Common Shares held in the Jessica Eaton Koss 1981 Trust, of which Mr. Koss and Mrs. Koss are co-trustees and which was established for the benefit of their child (the "Jessica Trust"), in open market broker transactions for
              a weighted average price of $29.10 per share, at prices ranging from $29.06 to $29.19 per share. On March 12, 2021, Mr. Koss sold an aggregate of 4,122 Common Shares held in the Jessica Trust in open market broker transactions for a weighted
              average price of $29.99 per share, at prices ranging from $29.56 to $30.00 per share. Mr. Koss undertakes to provide to the staff of the <br>
            </div>
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    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: right;" id="DSPFPageNumberArea"><font style="font-weight: normal; font-style: normal;" id="DSPFPageNumber">7</font></div>
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        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
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            <div style="text-align: justify; color: #000000;">Securities and Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the ranges set forth in this paragraph.</div>
            <div>&#160;</div>
            <div style="text-align: justify; color: #000000;">On February 25, 2021, Mr. Koss exercised stock options to acquire 20,000 Common Shares at an exercise price of $1.95 per share and sold an aggregate of (i) 25,000 Common Shares in open market
              broker transactions at a weighted average price of $30.23 per share, at prices ranging from $30.07 to $30.50 per share, and (ii) 10,000 Common Shares in open market broker transactions at a price of $32.50 per share. On March 10, 2021, Mr.
              Koss exercised stock options to acquire 40,000 Common Shares at an exercise price of $1.95 per share and sold an aggregate of (i) 20,000 Common Shares in open market broker transactions for a weighted average price of $26.85 per share, at
              prices ranging from $26.50 to $27.01 per share, and (ii) 20,000 Common Shares in open market broker transactions for a weighted average price of $37.72 per share, at prices ranging from $37.61 to $38.00 per share. Mr. Koss undertakes to
              provide to the staff of the Securities and Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the ranges set forth in this paragraph.</div>
            <div>&#160;</div>
            <div style="text-align: justify; color: #000000;">On March 10, 2021, Mr. Koss sold 5,000 Common Shares held in joint tenancy with Mrs. Koss in an open market broker transaction at a price of $39.90 per share and sold 10,000 Common Shares held
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            <div style="text-align: justify; color: #000000;"> <br>
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            <div style="text-align: justify; color: #000000;">(e)&#160; Not applicable.</div>
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        <tr>
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            <div style="color: #000000; font-weight: bold;">Item 6.</div>
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            <div style="color: #000000; font-weight: bold;">Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer</div>
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        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="text-align: justify; color: #000000;">Mr. Koss holds the following stock options, exercisable for an aggregate of 580,000 shares of common stock of the Issuer:&#160; (1)&#160; options to purchase an aggregate of 100,000 Common Shares at an
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        <tr>
          <td style="width: 8.98%; vertical-align: top; border-left: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Item 7.</div>
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          <td style="width: 91.02%; vertical-align: top; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-weight: bold;">Material to Be Filed as Exhibits</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 100%; vertical-align: top; border-left: #000000 1px solid; border-right: #000000 1px solid; border-top: #000000 1px solid; border-bottom: #000000 1px solid;">
            <div style="color: #000000;"><a href="ex99-1.htm">Exhibit 99.1&#160; &#160; &#160; Joint Filing Agreement</a></div>
          </td>
        </tr>

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    <div style="text-align: center;"><font style="font-weight: bold; color: #000000;"> </font><br>
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    <div style="text-align: center; margin-bottom: 12pt; color: #000000; font-weight: bold;">SIGNATURES</div>
    <div style="margin-bottom: 12pt; color: #000000;">After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.</div>
    <div style="margin-bottom: 12pt; color: #000000;">March 16, 2021</div>
    <div><br>
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            <div style="color: #000000; font-weight: bold;">MICHAEL J. KOSS</div>
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          <td style="width: 12%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="width: 3%; vertical-align: top; padding-bottom: 1px;">
            <div>By:</div>
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          <td style="width: 35%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div>/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div>Michael J. Koss</div>
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          <td style="width: 12%; vertical-align: top;">
            <div><br>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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            <div style="color: #000000; font-weight: bold;">KOSS FAMILY TRUST, DATED 9/11/12</div>
          </td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
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            <div>/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div>Michael J. Koss, Trustee</div>
          </td>
          <td style="width: 12%; vertical-align: top;">
            <div><br>
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          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; padding-bottom: 1px;">
            <div>By:</div>
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            <div>/s/ <font style="font-style: italic;">John C. Koss Jr.</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">
            <div><br>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">
            <div>John C. Koss Jr., Trustee</div>
          </td>
          <td style="width: 12%; vertical-align: top;">
            <div><br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" rowspan="1" style="width: 3%; vertical-align: top;">
            <div style="font-weight: bold;">K.F.T. CORPORATION</div>
          </td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
          <td style="width: 3%; vertical-align: top; padding-bottom: 1px;">
            <div>By:</div>
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            <div>/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">
            <div><br>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">
            <div>Michael J. Koss, President</div>
          </td>
          <td style="width: 12%; vertical-align: top;">
            <div><br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="color: #000000; font-weight: bold;">NANCY L. KOSS 2012 TRUST, DATED 12/20/12</div>
          </td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
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            <div>By:</div>
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          <td style="width: 35%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div>/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div>Michael J. Koss, Trustee</div>
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          <td style="width: 12%; vertical-align: top;">
            <div><br>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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            <div>By:</div>
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            <div>/s/ <font style="font-style: italic;">John C. Koss Jr.</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">
            <div><br>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
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          <td style="width: 12%; vertical-align: top;">
            <div><br>
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  <div id="DSPFPageNumberArea" style="text-align: right;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal; font-family: 'Times New Roman',Times,serif;">9</font></div>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99-1.htm
<TEXT>
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  <div>
    <div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: right; color: #000000; font-weight: bold;">Exhibit 99.1</div>
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    <div>
      <div><br>
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    <div>
      <div style="text-align: center; color: #000000; font-weight: bold;">JOINT FILING AGREEMENT</div>
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    <div>
      <div><br>
      </div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">With respect to the Schedule 13D/A to be filed on or about the date hereof relating to the beneficial ownership by the undersigned of shares of common stock of Koss Corporation; the
        undersigned agree that such Schedule 13D/A, and any amendment thereto signed by each of the undersigned, is and shall be filed on behalf of each of the undersigned pursuant to and in accordance with the provisions of Rule 13d-1(k) under the
        Securities Exchange Act of 1934, as amended. The undersigned hereby further agree that this Joint Filing Agreement be included as an exhibit to such statement and any such amendment.</div>
    </div>
    <div>
      <div><br>
      </div>
      <div><br>
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      <div style="color: #000000;">Dated: March 16, 2021</div>
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            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">MICHAEL J. KOSS</div>
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          <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
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          <td style="width: 35%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Michael J. Koss</div>
          </td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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          <td style="vertical-align: top;" colspan="3">
            <div style="color: #000000; font-family: 'Times New Roman', Times, serif; font-weight: bold;">KOSS FAMILY TRUST, DATED 9/11/12</div>
          </td>
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        <tr>
          <td style="width: 50%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 35%; vertical-align: top;">&#160;</td>
          <td style="width: 12%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">/s/ <font style="font-style: italic;">Michael J. Koss</font></div>
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          <td style="width: 12%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
        </tr>
        <tr>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Michael J. Koss, Trustee</div>
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          <td style="width: 12%; vertical-align: top;">&#160;</td>
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