# EDGAR Filing Document

**Accession Number:** 0000771266
**File Stem:** 0001493152-25-026225
**Filing Date:** 2025-12
**Character Count:** 2181
**Document Hash:** 9269a7610421754d4a9f2c0b9f12b901
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-026225.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001493152-25-026225

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251204

**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:** CORRESP

**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

Kopin Corporation

125 North Drive

Westborough, MA 01581

December 4, 2025

***VIA EDGAR***

 ****

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick

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| | |
|:---|:---|
| **Re:** | **Kopin Corporation** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-291345** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Kopin Corporation. (the "Registrant") respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1/A be accelerated so that the same will become effective at 4:00 PM ET on Monday, December 8, 2025, or as soon thereafter as is practicable.

The Registrant hereby authorizes John J. Concannon III, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for acceleration.

Please contact John J. Concannon III at jack.concannon@morganlewis.com or (617) 951-8874 with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Kopin Corporation** | **Kopin Corporation** |
| By: | */s/ Erich Manz* |
| Name: | Erich Manz |
| Title: | Chief Financial Officer |

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