SEC Company Response from KOPIN CORP (KOPN) (CIK 0000771266) (KOPN) — Dec 12, 2018
KOPIN CORP (KOPN) (CIK 0000771266)
Date: Dec. 12, 2018 · CIK: 0000771266 · Accession: 0000771266-18-000046
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-228549
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Electronics and Machinery Attention: Ms. Heather Percival Re: Kopin Corporation Registration Statement on Form S-3 File No. 333-228549
Dear Ms. Percival:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-228549) (the “Registration Statement”) of Kopin Corporation. We respectfully request that the Registration Statement become effective as of 10:00 a.m., Eastern time, on December 14, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Jack Concannon at (617) 951-8874.
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Very truly yours,
Kopin Corporation
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CORRESP 1 filename1.htm Document Kopin Corporation 125 North Drive Westborough, MA 01581 December 12, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Electronics and Machinery 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Heather Percival Re: Kopin Corporation Registration Statement on Form S-3 File No. 333-228549 Dear Ms. Percival: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-228549) (the “Registration Statement”) of Kopin Corporation. We respectfully request that the Registration Statement become effective as of 10:00 a.m., Eastern time, on December 14, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Jack Concannon at (617) 951-8874. [Remainder of page intentionally left blank] Very truly yours, Kopin Corporation By: /s/ Richard A. Sneider Richard A. Sneider Treasurer and Chief Financial Officer CC: John J. Concannon III, Esq., Morgan, Lewis & Bockius LLP