Item 2.02
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Item
2.02.
Results of Operations and Financial Condition
.
Kopin
Corporation (the “Company”) issued a press release on August 10, 2026, a copy of which is attached as Exhibit 99.1 to this
Current Report on Form 8-K and incorporated herein by reference, in which the Company announced financial results for the second quarter
ended June 27, 2026. The information in this Item 2.02 (including Exhibit 99.1) shall not be deemed to be “filed” for purposes
of Section 18 of the Securities Exchange Ac...