SEC Comment Letter for KOPIN CORP (KOPN) (CIK 0000771266) (KOPN) — Jan 20, 2011

KOPIN CORP (KOPN) (CIK 0000771266)
Date: Jan. 20, 2011 · CIK: 0000771266 · Accession: 0000000000-11-004184

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File numbers found in text: 000-19882

Date

January 20, 2011

Author

Jeffrey Jaramillo

Form

UPLOAD

Company

KOPIN CORP (KOPN) (CIK 0000771266)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3030

DIVISION OF CORPORATION FINANCE

January 20, 2011 Richard A. Sneider Chief Financial Officer Kopin Corporation 200 John Hancock Rd. Taunton, MA 02780-1042 Re: Kopin Corporation Form 10-K for the Fiscal Year Ended December 26, 2009 Filed March 8, 2010 File No. 000-19882 Dear Mr. Sneider: We have completed our review of your fili ngs and do not have any further comments at this time. S i n c e r e l y , Jeffrey Jaramillo A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3030

       DIVISION OF
CORPORATION FINANCE

         January 20, 2011   Richard A. Sneider  Chief Financial Officer Kopin Corporation 200 John Hancock Rd. Taunton, MA 02780-1042
Re: Kopin Corporation
  Form 10-K for the Fiscal Year Ended December 26, 2009
Filed March 8, 2010 File No. 000-19882
 Dear Mr. Sneider:   We have completed our review of your fili ngs and do not have any further comments at
this time.             S i n c e r e l y ,                    Jeffrey Jaramillo         A c c o u n t i n g  B r a n c h  C h i e f

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