UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K
CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) January 15, 2013

KOPIN CORPORATION
(Exact name of registrant as specified in its charter)


DELAWARE

000-19882

04-2833935

(State or Other Jurisdiction
of Incorporation)

(Commission
File Number)

(IRS Employer
Identification No.)

200 John Hancock Road, Taunton, MA   02780

(Address of Principal Executive Offices)   (Zip Code)


Registrant's telephone number, including area code  (508) 824-6696

NA

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 7.01      Regulation FD Disclosure.

On January 16, 2013, the Company issued a press release announcing the closing of the sale of its III-V product line, including all of the outstanding equity interest in KTC Wireless, LLC, a wholly-owned subsidiary of the Company that held the Company’s investment in Kopin Taiwan Corporation to IQE KC, LLC and IQE plc pursuant to a Purchase Agreement entered into on January 10, 2013, as previously disclosed on the Current Report on Form 8-K filed with the Securities Exchange Commission on January 10, 2013.  A copy of the press release is furnished herewith as Exhibit 99.1.  The information in this report (including Exhibit 99.1) shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01      Financial Statements and Exhibits.

(d) Exhibits.

Exhibit

 

Description

 

99.1

Press release dated January 16, 2013, entitled “Kopin Corporation Completes Sale of III-V Assets to IQE plc.”


SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

KOPIN CORPORATION

 

Date:

January 16, 2013

 

 

 

 

By:

/s/ RICHARD A. SNEIDER

 

Name: Richard A. Sneider

 

Title: Treasurer and Chief Financial Officer

(Principal Financial and Accounting Officer)


EXHIBIT INDEX

Exhibit

 

Description

 

99.1

Press release dated January 16, 2013, entitled “Kopin Corporation Completes Sale of III-V Assets to IQE plc.”