SEC Company Response from KOPIN (KOPN) — Dec 4, 2025

KOPIN CORP
Date: Dec. 4, 2025 · CIK: 0000771266 · Accession: 0001493152-25-026225

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File numbers found in text: 333-291345

Date

Dec. 4, 2025

Author

Chief

Form

CORRESP

Company

KOPIN CORP

Letter

Kopin Corporation

North Drive

Westborough, MA 01581

December 4, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick

Re: Kopin Corporation

Registration Statement on Form S-1

File No. 333-291345

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Kopin Corporation. (the "Registrant") respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1/A be accelerated so that the same will become effective at 4:00 PM ET on Monday, December 8, 2025, or as soon thereafter as is practicable.

The Registrant hereby authorizes John J. Concannon III, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for acceleration.

Please contact John J. Concannon III at jack.concannon@morganlewis.com or (617) 951-8874 with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.

Very truly yours,
Kopin Corporation

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CORRESP
 1
 filename1.htm

 Kopin
Corporation

 125
North Drive

 Westborough,
MA 01581

 December
4, 2025

 VIA
EDGAR

 Securities
and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
 Jenny O'Shanick

 Re:
 Kopin
 Corporation

 Registration
 Statement on Form S-1

 File
 No. 333-291345

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, Kopin Corporation. (the "Registrant") respectfully
requests that the effective date of the above-referenced Registration Statement on Form S-1/A be accelerated so that the same will become
effective at 4:00 PM ET on Monday, December 8, 2025, or as soon thereafter as is practicable.

 The
Registrant hereby authorizes John J. Concannon III, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for
acceleration.

 Please
contact John J. Concannon III at jack.concannon@morganlewis.com or (617) 951-8874 with any questions you may have concerning this request,
and please notify them when this request for acceleration has been granted.

 Very truly yours,

 Kopin Corporation

 By:
 /s/
 Erich Manz

 Name:
 Erich
Manz

 Title:
 Chief
 Financial Officer

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