# EDGAR Filing Document

**Accession Number:** 0000771266
**File Stem:** 0001493152-25-022043
**Filing Date:** 2025-11
**Character Count:** 12980
**Document Hash:** 2f8a99b7364009a1e765a8eabe6b6f9a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-022043.hdr.sgml**: 20251113

**ACCESSION NUMBER**: 0001493152-25-022043

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20251113

**DATE AS OF CHANGE**: 20251112

**EFFECTIVENESS DATE**: 20251113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KOPIN CORP
- **CENTRAL INDEX KEY:** 0000771266
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 042833935
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1227

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291484
- **FILM NUMBER:** 251474777

**BUSINESS ADDRESS:**
- **STREET 1:** 125 NORTH DRIVE
- **CITY:** WESTBOROUGH
- **STATE:** MA
- **ZIP:** 01581
- **BUSINESS PHONE:** 508-870-5959

**MAIL ADDRESS:**
- **STREET 1:** 125 NORTH DRIVE
- **CITY:** WESTBOROUGH
- **STATE:** MA
- **ZIP:** 01581

**As filed with the Securities and Exchange Commission on November 12, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**KOPIN CORPORATION**

**(Exact name of Registrant as specified in its charter)**

---

| | |
|:---|:---|
| **Delaware**<br> (State or other jurisdiction<br> of incorporation or organization) | **04-2833935**<br> (I.R.S. Employer<br> Identification No.) |
| **125 North Drive**<br> **Westborough, Massachusetts**<br> (Address of principal executive offices) | **01581**<br> (Zip Code) |

---

**KOPIN CORPORATION 2020 EQUITY INCENTIVE PLAN**

**(Full title of the plan)**

**Erich Manz**

**Chief Financial Officer**

**125 North Drive**

**Westborough, Massachusetts 01581**

**(Name and address of agent for service)**

(508) 870-5959

**(Telephone number, including area code, of agent for service)**

***With copies to:***

**John J. Concannon III**

**Morgan, Lewis & Bockius LLP**

**One Federal Street**

**Boston, Massachusetts 02110**

(617) 951-8000

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement ("Registration Statement") is being filed by Kopin Corporation ("Kopin") for the purpose of registering an additional 5,000,000 shares of common stock, par value of $0.01 per share (the "Common Stock"), issuable under the Kopin Corporation 2020 Equity Incentive Plan (the "Plan"). This Registration Statement relates solely to the registration of additional securities of the same class as other securities for which registration statements on Form S-8 relating to the employee benefit plans set forth herein are effective.

At Kopin's 2025 Annual Meeting of Stockholders held on June 26, 2025, the Kopin's stockholders approved an amendment to the Plan to authorize an additional 5,000,000 shares of Common Stock for issuance under the Plan.

Pursuant to General Instruction E to Form S-8, this Registration Statement incorporates by reference the contents of the effective registration statements on Form S-8 with respect to the Plan filed with the Securities and Exchange Commission (the "Commission") on May 29, 2020 (File No. 333-238790), as further supplemented by the information set forth below.

**Item 8. Exhibits.**

A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.

**Exhibit Index**

---

| | |
|:---|:---|
| **Exhibit**<br> **No.**<br>| **Description** |
| 5.1\* | [Opinion of Morgan, Lewis & Bockius LLP](ex5-1.htm) |
| 23.1\* | [Consent of BDO USA, P.C.](ex23-1.htm) |
| 23.2\* | [Consent of RSM US LLP](ex23-2.htm) |
| 23.3\* | [Consent of Morgan, Lewis & Bockius LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1\* | [Powers of Attorney (included in the signature page of this Registration Statement)](#a_001) |
| 99.1 | [Kopin Corporation 2020 Equity Incentive Plan (as amended) (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on May 20, 2020)](https://www.sec.gov/Archives/edgar/data/771266/000149315220009520/ex10-1.htm) |
| 107\* | [Calculation of Filing Fee Table](ex107.htm) |

---

\* Filed herewith

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Westborough, Massachusetts, on or before November 12, 2025.

---

| | |
|:---|:---|
| **KOPIN CORPORATION** | **KOPIN CORPORATION** |
| By: | */s/ Erich Manz* |
| Name: | Erich Manz |
| Title: | Treasurer and Chief Financial Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below hereby appoints Michael Murray and Erich Manz, and each of them, severally, as his true and lawful attorney or attorneys-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including all pre-effective and post-effective amendments and registration statements filed pursuant to Rule 462 under the Securities Act of 1933), and to file the same with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities indicated and on or before this 12th day of November, 2025:

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Erich Manz*<br>| Treasurer and Chief Financial Officer (Principal Financial and Accounting Officer) | November 12, 2025 |
| Erich Manz |  |  |
| */s/ Michael Murray*<br>| Chief Executive Officer, President and Director (Principal Executive Officer) | November 12, 2025 |
| Michael Murray |  |  |
| */s/ Jill Avery*<br>| Director | November 12, 2025 |
| Jill Avery |  |  |
| */s/ David Nieuwsma*<br>| Director | November 12, 2025 |
| David Nieuwsma |  |  |
| */s/ Margaret Seif* <br>| Director | November 12, 2025 |
| Margaret Seif |  |  |
| */s/ Paul Walsh Jr.*<br>| Director | November 12, 2025 |
| Paul Walsh Jr. |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

November 12, 2025

Kopin Corporation<br> 125 North Drive<br> Westborough, MA 01581

Re: <u>Kopin Corporation - Registration Statement on Form S-8</u>

Ladies and Gentlemen:

We have acted as counsel to Kopin Corporation, a Delaware corporation (the "Company"), in connection with the filing of a Registration Statement on Form S-8 (the "Registration Statement") under the Securities Act of 1933, as amended (the "Act"), with the Securities and Exchange Commission (the "SEC"). The Registration Statement relates to the registration of the proposed offer and sale of an additional 5,000,000 shares of common stock, par value $0.01, of the Company (the "Common Stock"), which may be issued under the Kopin Corporation 2020 Equity Incentive Plan (the "Plan").

In connection with this opinion letter, we have examined the Registration Statement and originals, or copies certified or otherwise identified to our satisfaction, of (i) the Amended and Restated Certificate of Incorporation of the Company, (ii) the Sixth Amended and Restated By-laws of the Company, (iii) the Plan, (iv) such other documents, records and other instruments as we have deemed appropriate for purposes of the opinions set forth herein..

We have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of the documents submitted to us as originals, the conformity with the originals of all documents submitted to us as certified, facsimile or photostatic copies and the authenticity of the originals of all documents submitted to us as copies.

Subject to the foregoing and the other matters set forth herein, we are of the opinion, as of the date hereof that the Common Stock has been duly authorized by the Company and, when issued by the Company in accordance with the provisions of the Plan will be validly issued, fully paid, and non-assessable.

We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not hereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Act or the rules or regulations of the SEC thereunder.

Very truly yours,

/s/ Morgan, Lewis & Bockius LLP

---

| | |
|:---|:---|
| **Morgan, Lewis & Bockius llp** | **Morgan, Lewis & Bockius llp** |
| One Federal Street |  |
| Boston, MA 02110-1726 | ![](ex5-1_002.jpg)+1.617.341.7700 |
| United States | ![](ex5-1_003.jpg) +1.617.341.7701 |

---

## Exhibit 23.1

**Exhibit 23.1**

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation by reference in this Registration Statement of our report dated April 16, 2025, relating to the consolidated financial statements of Kopin Corporation (the Company) appearing in the Company's Annual Report on Form 10-K for the year ended December 28, 2024. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

/s/ BDO USA, P.C.

Boston, Massachusetts

November 12, 2025

## Exhibit 23.2

**Exhibit 23.2**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of Kopin Corporation of our report dated March 14, 2024, relating to the consolidated financial statements of Kopin Corporation and its subsidiaries as of December 30, 2023 and for each of the years in the two-year period ended December 30, 2023, appearing in the Annual Report on Form 10-K of Kopin Corporation for the year ended December 28, 2024.

/s/ RSM US LLP

Boston, Massachusetts

November 12, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**CALCULATION OF FILING FEE**

**Form S-8 (Form Type)**

**Kopin Corporation (Exact Name of Registrant as Specified in its Charter)**

**Table 1: Newly Registered Securities**

****

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** |  | **Security<br> Class Title** | **Fee Calculation Rule** | **Amount<br> Registered** | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering**<br> Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee** |
| Equity | 1 | Common Stock, par value $0.01 | Other | 5000000 | $2.72 | $13600000 | $138.10 per $1,000,000 | $1878.16 |
|  |  | **Total Offering Amounts** | **Total Offering Amounts** |  |  | $13600000 |  | $1878.16 |
|  |  | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  | $— |
|  |  | **Net Fee Due** | **Net Fee Due** |  |  |  |  | $1878.16 |

---

(1) Amount
 to be registered consists of 5,000,000 shares of common stock, par value $0.01 ("Common
 Stock"), of Kopin Corporation to be issued under the Kopin Corporation 2020 Equity
 Incentive Plan (the "Plan").

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers any additional shares of Common Stock that may be offered or issued in respect of the shares identified in the above table by reason of stock splits, stock dividends or similar transactions.

Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on November 11, 2025.