SEC Comment Letter for KOPIN CORP (KOPN) (CIK 0000771266) (KOPN) — Mar 26, 2024
KOPIN CORP (KOPN) (CIK 0000771266)
Date: March 26, 2024 · CIK: 0000771266 · Accession: 0000000000-24-003304
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278075
Letter
United States securities and exchange commission logo March 26, 2024 Richard Sneider Chief Financial Officer Kopin Corp. 125 North Drive Westborough, MA 01581 Re:Kopin Corp. Registration Statement on Form S-3 Filed March 19, 2024 File No. 333-278075 Dear Richard Sneider: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: John J. Concannon III, Esq.
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United States securities and exchange commission logo
March 26, 2024
Richard Sneider
Chief Financial Officer
Kopin Corp.
125 North Drive
Westborough, MA 01581
Re:Kopin Corp.
Registration Statement on Form S-3
Filed March 19, 2024
File No. 333-278075
Dear Richard Sneider:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: John J. Concannon III, Esq.