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) November 7, 2017 
KOPIN CORPORATION 
 (Exact Name of Registrant as Specified in Charter)

DELAWARE	000-19882	04-2833935	
(State or Other Jurisdiction
of Incorporation)	(Commission
 File Number)	(IRS Employer
Identification No.)	

125 North Drive, Westborough, MA 01581	
(Address of Principal Executive Offices)   (Zip Code)	

Registrant’s telephone number, including area code     (508) 870-5959

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))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company   ⃞
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.   ⃞

Item 2.02.   Results of Operations and Financial Condition .
          Kopin Corporation issued a press release on November 7, 2017, a copy of which is attached as Exhibit 99.1 to this report and incorporated herein by this reference, in which the Company announced financial results for the third quarter ended September 30, 2017. This information in this Item 2.02 (including Exhibit 99.1) shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and shall not be deemed to be incorporated by reference in any filing 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 .

99.1	 	Press Release dated November 7, 2017, entitled, “KOPIN PROVIDES BUSINESS UPDATE AND THIRD QUARTER 2017 OPERATING RESULTS”.	

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	

Dated:	November 7, 2017	By:	/s/ Richard A. Sneider	
			Richard A. Sneider	
			Treasurer and Chief Financial Officer	
			(Principal Financial and Accounting Officer)	

EXHIBIT INDEX

Exhibit	 	Description	
 		 	
99.1		Press Release dated November 7, 2017 , entitled, “KOPIN PROVIDES BUSINESS UPDATE AND THIRD QUARTER 2017 OPERATING RESULTS”.	

Exhibit 99.1
Kopin Provides Business Update and Third  Quarter 2017 Operating Results

·	Strong Military Growth in Third Quarter; Expected to Continue into Q4
·	On track for 70% Revenue Growth in Second Half of 2017
·	Five New AR/VR Headsets with Key Kopin Components to be Introduced at CES
WESTBOROUGH, Mass.--(BUSINESS WIRE)--November 7, 2017--Kopin Corporation (NASDAQ:KOPN), a leading developer of innovative wearable computing technologies and solutions, today provided an update on its business initiatives and reported financial results for the third quarter ended September 30, 2017.
“We continued making rapid progress in the third quarter on many fronts,” said Dr. John C. C. Fan, CEO of Kopin Corporation. “With regard to our Lightning™ OLED displays and related optics, we have drawn strong interest from many tier-one global companies and the military, and we have already received development orders. Even as we continue to further enhance our Lightning OLED performance, we have made significant progress in establishing production readiness for our OLED microdisplays and we expect to have production in the first quarter of 2018. At the same time, our joint venture with BOE and Olightek is on schedule, and we expect to break ground shortly on the world’s largest OLED on Si factory, located in Kunming, China.
”We took another step to expand our microdisplay leadership with the recent introduction of the Brillian LCD microdisplay product line. This new generation of liquid crystal display (LCDs) incorporates advanced designs and processing techniques which dramatically increase performance over current LCDs. The Brillian offers brightness levels only possible with our LCD which is critical for many AR applications, especially in military and enterprise.

”Our military business was strong in the third quarter of 2017, more than doubling over the period year. The increase was primarily driven by revenues for our VR optical system for simulation and training headsets along with shipments for the F-35 Strike fighter program.
“In our consumer business, Solos is in final preparation phase with our manufacturing partner Goertek, and we expect to launch it at CES in January and begin shipping in the first quarter of 2018. This second generation of Solos will showcase much of Kopin’s most exciting new technology, including Whisper TM audio technology and our Pupil TM optics, along with many other new features. We have made great progress with our Whisper technology and will be demonstrating its mid-field and far-field capabilities at CES 2018.
“In summary, our military business is ramping with enterprise and consumer headsets scheduled for release shortly. Our product plans are in place and we have $77 million to fund our strategy,” concluded Dr. Fan.
Third Quarter Financial Results
Total revenues for the third quarter ended September 30, 2017 were $6.1 million, compared with $5.8 million for the third quarter ended September 24, 2016.
Research and development (R&D) expenses for the third quarter of 2017 were $5.3 million compared to $4.1 million for the third quarter of 2016.
Selling, general and administrative (SG&A) expenses were $5.3 million for the third quarter of 2017 compared to $4.0 million for the third quarter of 2016, reflecting incremental SG&A expense of $0.5 million from the Company’s acquisition of NVIS, which was completed in the first quarter of 2017 and an increase in stock compensation. The incremental SG&A from NVIS for the three months ended September 30, 2017 primarily relates to the amortization of intangibles resulting from the acquisition.
Net loss attributable to controlling interest for the third quarter of 2017 was $8.2 million, or $0.11 per share, compared with net loss of $8.1 million, or $0.13 per share, for the third quarter of 2016.

During the third quarter of 2017 we had 7 patents granted and filed for 2 new applications. Overall we have over 300 patents and patents pending, almost all of which are related to wearable applications.
As of September 30, 2017 Kopin had approximately $77.3 million in cash equivalents and marketable securities, and no long term debt.
All amounts above are estimates and readers should refer to our Form 10-Q for the quarter ended September 30, 2017, for final disposition.
Forward-Looking Statements
Statements in this press release may be considered “forward-looking” statements under the “Safe Harbor” provisions of the Private Securities Litigation Reform Act of 1995. These include, without limitation, statements relating to our belief that we expected military revenue strength in the fourth quarter; that revenue in the second half of 2017 is on track to increase 70% as compared to the first half of 2017; we plan to have OLED production in the first quarter of 2018; our expectation to launch Solos 2 at CES in January and begin shipping in the first quarter of 2018 ; our expectation that we will be demonstrating our Whisper technology’s mid-field and far-field capabilities at CES 2018 ; and our belief that our military business is ramping with enterprise and consumer headsets scheduled for release shortly. These statements involve a number of risks and uncertainties that could cause actual results to differ materially from those expressed in the forward-looking statements. These risks and uncertainties include, but are not limited to, the following: Our military revenues may not be strong in the fourth quarter; our revenues may not grow in the second half of 2017;we may not be able to demonstrate any products at CES for a variety of reasons; our Solos 2 may not be introduced; the Solos 2 may not gain market acceptance; our Brillian LCD technology may not be introduced; the Brillian LCD may not gain market acceptance; our military programs may not continue to ramp and they may be delayed, cancelled or not funded; our revenue momentum may stop; our revenues may decline for a variety of reasons including, but not limited to, lack of market acceptance, production issues, material supply issues and pricing issues; our Whisper Chip may not work for far field applications; our Whisper Chip may not achieve market acceptance; we may have insufficient funds to monetize and/or commercialize our investment; we may not be well positioned as the VR and AR markets begin to accelerate; our progress may not lead to the growth of the AR and VR markets; the AR and VR markets may take longer to develop than we anticipate; there may be no demand for our AR and VR products; and other risk factors and cautionary statements listed in Kopin’s periodic reports and registration statements filed with the Securities and Exchange Commission, including the Annual Report on Form 10-K for the 12 months ended December 31, 2016, and Kopin’s subsequent filings with the Securities and Exchange Commission. You should not place undue reliance on any forward-looking statements, which are based only on information currently available to Kopin and only as of the date on which they are made. We undertake no obligation to update any of these forward-looking statements to reflect events or circumstances occurring after the date of this release.

 	
Kopin Corporation	
Supplemental Information	
(Unaudited)	
 	
	 	Three Months Ended	 	Nine Months Ended	
			 				 		
		September 30, 2017		September 24, 2016		September 30, 2017		September 24, 2016	
Display Revenues by Category (in millions)									
Consumer Applications		$	1.3		$	1.5		$	2.8		$	5.9	
Military Applications			2.9			1.2			6.1			3.6	
Industrial Applications			1.1			2.4			4.3			4.6	
Other Applications			0.3			0.4			1.3			1.5	
Research and Development		 	0.5		 	0.3		 	1.9		 	0.7	
Total		$	6.1		$	5.8		$	16.4		$	16.3	

Stock-Based Compensation Expense									
Cost of component revenues		$	143,000		$	136,000		$	406,000		$	426,000	
Research and development			203,000			129,000			616,000			378,000	
Selling, general and administrative		 	676,000		 	263,000		 	1,968,000		 	675,000	
		$	1,022,000		$	528,000		$	2,990,000		$	1,479,000	

Other Financial Information									
Depreciation and amortization		$	736,000		$	298,000		$	1,878,000		$	950,000	

 	
Kopin Corporation	
Condensed Consolidated Statements of Operations	
(Unaudited)	
 	
	 	Three Months Ended	 	Nine Months Ended	
		September 30, 2017	 	September 24, 2016	 	September 30, 2017	 	September 24, 2016	
Revenues:									
Net product revenues		$	5,589,402			$	5,522,584			$	14,501,945			$	15,597,247		
Research and development revenues		 	549,765			 	272,222			 	1,942,819			 	671,972		
			6,139,167				5,794,806				16,444,764				16,269,219		
Expenses:									
Cost of product revenues			4,144,884				4,573,581				11,379,467				13,856,469		
Research and development			5,253,860				4,123,268				14,213,950				12,282,620		
Selling, general and administrative			5,344,999				3,980,605				16,186,946				12,023,717		
Gain on sale of property and plant		 	-			 	-			 	-			 	(7,700,522	)	
			14,743,743				12,677,454				41,780,363				30,462,284		
 	
Loss from operations			(8,604,576	)			(6,882,648	)			(25,335,599	)			(14,193,065	)	
 	
Other income (expense), net		 	306,437			 	(1,190,438	)		 	691,042			 	(1,465,535	)	
 	
Loss before (provision) benefit for income taxes and net loss			(8,298,139	)			(8,073,086	)			(24,644,557	)			(15,658,600	)	
(income) from noncontrolling interest									
 	
(Provision) benefit for income taxes		 	(4,500	)		 	(114,000	)		 	1,141,500			 	(2,218,000	)	
 	
Net loss			(8,302,639	)			(8,187,086	)			(23,503,057	)			(17,876,600	)	
 	
Net loss (income) attributable to noncontrolling interest		 	55,217			 	69,782			 	65,223			 	(367,640	)	
 	
Net loss attributable to the controlling interest		$	(8,247,422	)		$	(8,117,304	)		$	(23,437,834	)		$	(18,244,240	)	
 	
Net loss per share:									
Basic and diluted		$	(0.11	)		$	(0.13	)		$	(0.34	)		$	(0.29	)	
 	
Weighted average number of common shares outstanding:							
Basic and diluted		 	72,187,688			 	64,047,852			 	69,117,640			 	64,012,490		

 	
Kopin Corporation	
Condensed Consolidated Balance Sheets	
(Unaudited)	
 	
	 	September 30, 2017	 	December 31, 2016	
ASSETS					
Current assets:					
Cash and marketable securities		$	77,337,464		$	77,197,896	
Accounts receivable, net			2,147,686			1,699,195	
Inventory			5,949,010			3,302,112	
Prepaid and other current assets		 	1,256,409		 	1,194,901	
 	
Total current assets			86,690,569			83,394,104	
				 	
Land, equipment and improvements, net			3,660,925			2,976,006	
Goodwill and intangible assets			3,733,123			844,023	
Other assets		 	968,083		 	618,139	
 	
Total assets		$	95,052,700		$	87,832,272	
 	
LIABILITIES AND STOCKHOLDERS' EQUITY					
Current liabilities:					
Accounts payable		$	3,965,760		$	4,355,462	
Accrued expenses			8,857,185			5,457,484	
Deferred income taxes			2,606,312			2,571,000	
Billings in excess of revenue earned		 	728,281		 	981,761	
 	
Total current liabilities			16,157,538			13,365,707	
 	
Lease commitments			268,068			246,922	
 	
Total Kopin Corporation stockholders' equity			78,564,797			74,077,686	
Noncontrolling interest		 	62,297		 	141,957	
Total stockholders' equity		 	78,627,094		 	74,219,643	
Total liabilities and stockholders' equity		$	95,052,700		$	87,832,272	

CONTACT:
Kopin Corporation
Richard Sneider,  508-870-5959
Treasurer and Chief Financial Officer
Richard_Sneider@kopin.com
or
Market Street Partners
Joann Horne,  415-445-3233
JHorne@marketstreetpartners.com