UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON DC 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of Earliest Event) March 22, 2007
KOPIN CORPORATION
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(Exact Name of Registrant as Specified in Charter)
DELAWARE 000-19882 04-2833935
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
200 John Hancock Road, Taunton, MA 02780
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (508) 824-6696
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Check the appropriate box below if the Form 8-K filing is intended to satisfy
the filing obligation of the registrant under any of the following provisions
(see General Instruction A.2 below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or
Standard; Transfer of Listing.
Item 7.01. Regulation FD Disclosure.
Kopin Corporation issued a press release on March 22, 2007, a copy of which
is attached as Exhibit 99.1 to this report and incorporated herein by this
reference, in which it announced that it has received an Additional Staff
Determination letter from The Nasdaq Stock Market indicating that the Company is
not in compliance with Nasdaq Marketplace Rule 4310(c)(14) because it did not
timely file its Annual Report on Form 10-K for the year ended December 31, 2006.
The Nasdaq letter also indicated that the company's failure to timely file this
report serves as an additional basis for delisting the company's common stock.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
99.1 Kopin Corporation Press Release, dated March 22, 2007.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
KOPIN CORPORATION
Dated: March 22, 2007 By: /s/ Richard A. Sneider
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Richard A. Sneider
Treasurer and Chief Financial Officer
(Principal Financial and Accounting
Officer)