Correspondence 0001493152-24-021283 from KOPIN CORP (KOPN) (CIK 0000771266) (KOPN)

KOPIN CORP (KOPN) (CIK 0000771266)
Date: May 24, 2024 · CIK: 0000771266 · Accession: 0001493152-24-021283

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File numbers found in text: 333-278075

Date

May 24, 2024

Author

Kopin 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:

Reference is made to the acceleration request of Kopin Corporation (the “Company”) dated May 17, 2024 requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the Registration Statement referred to above and declare the Registration Statement, effective as of 9:00 a.m., Eastern Time, on May 20, 2024, or as soon thereafter as possible.

The Company hereby notifies the Commission of its withdrawal of the Acceleration Request for the above-referenced time until such time as the Company may subsequently request.

[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
24, 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:

Reference
is made to the acceleration request of Kopin Corporation (the “Company”) dated May 17, 2024 requesting, pursuant to Rule
461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) to accelerate
the effective date of the Registration Statement referred to above and declare the Registration Statement, effective as of 9:00 a.m.,
Eastern Time, on May 20, 2024, or as soon thereafter as possible.

The
Company hereby notifies the Commission of its withdrawal of the Acceleration Request for the above-referenced time until such time as
the Company may subsequently request.

[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