Item 7.01 Regulation FD Disclosure.

On January 5, 2033, the Company announced a restructuring with partial spinout of OLED Development Unit and Reduction in Force.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press Release dated January 5, 2023, entitled "Kopin announces

restructuring with partial spinout of OLED Development Unit and Reduction in

Force"

104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

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