December 11, 2018 John C.C. Fan Chief Executive Officer Kopin Corporation 125 North Drive Westborough, MA 01581 Re: Kopin Corporation Registration Statement on Form S-3 Filed November 26, 2018 File No. 333-228549 Dear Dr. Fan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: John J. Concannon III, Esq.