(a) Financial Statements of Business Acquired.

The audited financial statements of KTC as of December 31, 2008 and 2007 are filed as Exhibit 99.1 to this Current Report of Form 8-K/A and are incorporated by reference herein.

The unaudited balance sheets of KTC as of December 31, 2008 and June 30, 2009 and the unaudited statements of operations, stockholders equity and cash flows of KTC for the six months ended June 30, 2008 and 2009, and the notes related thereto, are filed as Exhibit 99.2 to this Current Report of Form 8-K/A and are incorporated by reference herein.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed consolidated financial information of the Company as of and for the six months ended June 30, 2009 and for the year ended December 31, 2008 giving effect to the acquisition of KTC, are filed as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated by reference herein.

(d) Exhibits.

Exhibit No.                                Description
 23.1          Consent of KPMG
 99.1          Kopin Taiwan Corporation Audited Financial Statements for the Years
               Ended December 31, 2008 and 2007
 99.2          Kopin Taiwan Corporation Unaudited Balance Sheet as of December 31,
               2008 and June 30, 2009 and the Unaudited Statements of Operations,
               Stockholders Equity and Cash Flows for the Six Months Ended June 30,
               2009 and 2008
 99.3          Unaudited Pro Forma Condensed Consolidated Financial Information of
               Kopin Corporation as of and for the Six Months Ended June 30, 2009
               and the Year Ended December 31, 2008