0001493152-24-011131.txt : 20240325 0001493152-24-011131.hdr.sgml : 20240325 20240325160531 ACCESSION NUMBER: 0001493152-24-011131 CONFORMED SUBMISSION TYPE: DEL AM PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240325 DATE AS OF CHANGE: 20240325 EFFECTIVENESS DATE: 20240325 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KOPIN CORP CENTRAL INDEX KEY: 0000771266 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 042833935 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: DEL AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-278075 FILM NUMBER: 24779210 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 DEL AM 1 formdel-am.htm

 

KOPIN CORPORATION

125 North Drive

Westborough, MA 01581

 

March 25, 2024

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Kopin Corporation
  Registration Statement on Form S-3
  File No. 333-278075

 

Ladies and Gentlemen:

 

Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the “Act”), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated into the facing page of the Registration Statement on Form S-3 (File No. 333-278075) filed by Kopin Corporation on March 19, 2024:

 

“The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.”

 

If you have any questions or comments in connection with this delaying amendment, please contact John J. Concannon (617) 951-8874 of Morgan, Lewis & Bockius LLP.

 

Very truly yours,  
   
KOPIN CORPORATION  
     
By: /s/ Richard A. Sneider  
Name: Richard A. Sneider       
Title: Treasurer and Chief Financial Officer  

 

cc: John J. Concannon, Morgan, Lewis & Bockius LLP