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Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Kopin Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Fees to be Paid¹	Equity	Common Stock, par value $0.01 per share	Other		19,545,950	$	3.09	$	60,396,985.50		$138.10 per $1,000,000	$	8,340.83
Fees Previously Paid	—	—	—		—		—		—		—		—
	Total Offering Amounts							$	60,396,985.50			$	8,340.83
	Total Fees Previously Paid												-
	Total Fee Offsets												-
	Net Fee Due											$	8,340.83

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share is estimated to be $3.09, based on the average of the high and low sales prices of the Common Stock as reported by the Nasdaq Capital Market on November 5, 2025.

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