SEC Comment Letter for KOPIN CORP (KOPN) (CIK 0000771266) (KOPN) — Dec 11, 2018
KOPIN CORP (KOPN) (CIK 0000771266)
Date: Dec. 11, 2018 · CIK: 0000771266 · Accession: 0000000000-18-037709
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-228549
Letter
December 11, 2018 John C.C. Fan Chief Executive Officer Kopin Corporation 125 North Drive Westborough, MA 01581 Re:Kopin Corporation Registration Statement on Form S-3 Filed November 26, 2018 File No. 333-228549 Dear Dr. Fan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: John J. Concannon III, Esq.
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December 11, 2018
John C.C. Fan
Chief Executive Officer
Kopin Corporation
125 North Drive
Westborough, MA 01581
Re:Kopin Corporation
Registration Statement on Form S-3
Filed November 26, 2018
File No. 333-228549
Dear Dr. Fan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Heather Percival at 202-551-3498 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: John J. Concannon III, Esq.