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) August 7, 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
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (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 2.02. Results of Operations and Financial Condition.
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Kopin Corporation issued a press release on August 7, 2007, a copy of which
is attached as Exhibit 99.1 to this report and incorporated herein by this
reference, in which the Company announced limited financial results for the
second quarter ended June 30, 2007. These financial results do not take into
account a previously announced planned restatement of certain financial
statements related to Kopin's historical stock option granting practices.
Therefore, these results should be considered preliminary until Kopin files its
Quarterly Report on Form 10-Q for the three months ended June 30, 2007. This
information shall not be deemed to be "filed" for the purposes of Section 18 of
the Securities Exchange Act of 1934, as amended, and shall not be deemed to be
incorporated by reference in any filing under the Securities Act of 1933, as
amended.
Item 9.01. Financial Statements and Exhibits.
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(d) Exhibits.
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99.1 Kopin Corporation Press Release, dated August 7, 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: August 7, 2007 By: /s/ Richard A. Sneider
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Richard A. Sneider
Treasurer and Chief Financial Officer
(Principal Financial and Accounting
Officer)