SEC Comment Letter for KOPIN CORP (KOPN) (CIK 0000771266) (KOPN) — Oct 11, 2013
KOPIN CORP (KOPN) (CIK 0000771266)
Date: Oct. 11, 2013 · CIK: 0000771266 · Accession: 0000000000-13-056384
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-19882
Letter
Re: Kopin Corporation Form 10 -K for the Fiscal Year Ended December 2 9, 2012 Filed March 18, 2013 File No. 000-19882 Dear Mr. Sneider : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
October 11 , 2013
Via Email Richard A. Sneider Chief Financial Officer Kopin Corporation 125 North Drive Westboro, MA 01581 -3335
Sincerely,
/s/ Kevin L. Vaughn
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October 11 , 2013 Via Email Richard A. Sneider Chief Financial Officer Kopin Corporation 125 North Drive Westboro, MA 01581 -3335 Re: Kopin Corporation Form 10 -K for the Fiscal Year Ended December 2 9, 2012 Filed March 18, 2013 File No. 000-19882 Dear Mr. Sneider : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief