Correspondence 0001493152-24-020415 from KOPIN CORP (KOPN) (CIK 0000771266) (KOPN)

KOPIN CORP (KOPN) (CIK 0000771266)
Date: May 17, 2024 · CIK: 0000771266 · Accession: 0001493152-24-020415

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AI Filing Summary & Sentiment

File numbers found in text: 333-278075

Date

May 17, 2024

Author

Corporation

Form

CORRESP

Company

KOPIN CORP (KOPN) (CIK 0000771266)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Electronics and Machinery Attention: Mr. Herbert Re: Kopin Corporation Registration Statement on Form S-3 File No. 333-278075

Dear Mr. Herbert:

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. 333-278075) (the “Registration Statement”) of Kopin Corporation. We respectfully request that the Registration Statement become effective as of 9:00 a.m., Eastern Time, on May 20, 2024 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

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CORRESP
1
filename1.htm

Kopin
Corporation

125
North Drive

Westborough,
MA 01581

May
17, 2024

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:
Mr. Herbert

Re:
Kopin Corporation

Registration
Statement on Form S-3

File
No. 333-278075

Dear
Mr. Herbert:

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. 333-278075) (the “Registration Statement”) of Kopin
Corporation. We respectfully request that the Registration Statement become effective as of 9:00 a.m., Eastern Time, on May 20, 2024
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

SecProbe.io