Kopin Corporation
125 North Drive
Westborough, MA 01581
May 31, 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 June 4, 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.
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| 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 |