Please wait

Exhibit 107

CALCULATION OF FILING FEE

Form S-8
(Form Type)

Kopin Corporation
(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Fee Previously Paid

Security Type		Security Class Title	Fee Calculation Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Equity	1	Common Stock, par value $0.01	Other		5,000,000	$	2.72	$	13,600,000		$138.10 per $1,000,000	$	1,878.16
		Total Offering Amounts						$	13,600,000			$	1,878.16
		Total Fee Offsets										$	—
		Net Fee Due										$	1,878.16

(1)	Amount to be registered consists of 5,000,000 shares of common stock, par value $0.01 (“Common Stock”), of Kopin Corporation to be issued under the Kopin Corporation 2020 Equity Incentive Plan (the “Plan”).

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional shares of Common Stock that may be offered or issued in respect of the shares identified in the above table by reason of stock splits, stock dividends or similar transactions.

Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on November 11, 2025.

N/A