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KOPIN CORP Director's Dealing 2008

Apr 2, 2008

33037_dirs_2008-04-01_5f14fe35-388d-4700-ba65-e7975661fbfb.zip

Director's Dealing

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SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: KOPIN CORP (KOPN)
CIK: 0000771266
Period of Report: 2008-03-28

Reporting Person: TSAUR BOR YEU (Senior Vice President)

Non-Derivative Transactions

Date Security Code Shares Price A/D Holdings After Ownership
2008-03-28 Common Stock F 1826 $2.73 Disposed 74585 Direct

Derivative Transactions

Date Security Exercise Price Code Shares A/D Expiration Underlying Ownership
2008-03-28 Employee Stock Option (right to buy) $10.50 D 24000 Disposed 2009-10-29 Common Stock (24000) Direct
2008-03-28 Employee Stock Option (right to buy) $18.88 A 24000 Acquired 2009-10-29 Common Stock (24000) Direct
2008-03-28 Employee Stock Option (right to buy) $23.81 D 80000 Disposed 2010-04-12 Common Stock (60000) Direct
2008-03-28 Employee Stock Option (right to buy) $27.25 A 80000 Acquired 2010-04-12 Common Stock (60000) Direct
2008-03-28 Employee Stock Option (right to buy) $10.25 D 40000 Disposed 2010-11-30 Common Stock (50000) Direct
2008-03-28 Employee Stock Option (right to buy) $13.00 A 40000 Acquired 2010-11-30 Common Stock (40000) Direct
2008-03-28 Employee Stock Option (right to buy) $5.04 D 40000 Disposed 2011-04-17 Common Stock (40000) Direct
2008-03-28 Employee Stock Option (right to buy) $12.16 A 40000 Acquired 2011-04-17 Common Stock (40000) Direct
2008-03-28 Employee Stock Option (right to buy) $9.39 D 20000 Disposed 2011-09-17 Common Stock (20000) Direct
2008-03-28 Employee Stock Option (right to buy) $14.60 A 20000 Acquired 2011-09-17 Common Stock (20000) Direct

Footnotes

F1: The two reported transactions involved an amendment of an outstanding option to adjust the exercise price of the option, resulting in the deemed cancellation of the old option and the grant of the replacement option. The issuer amended certain outstanding options pursuant to a remediation plan by the issuer in connection with the issuer's review of its stock option practices and related accounting.

F2: The option is fully vested and immediately exercisable.

F3: The reporting person surrendered a portion of vested shares that were subject to a restricted stock purchase agreement as payment of withholding taxes due as a result of vesting of restricted stock.

F4: On December 29, 2006, the reporting person inadvertently filed a Form 4 reporting the surrender of 1,588 shares of common stock. Such surrender of shares had previously been reported on December 11, 2006, the initial vesting date of the restricted stock award, and was properly reported on a Form 4 filed on December 13, 2006. As a result, the reporting person's ownership was understated by 1,588 shares. This filing reflects the corrected number of shares of common stock.