DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-56,707

KOPIN OPTICAL, INC.
SUBSIDIARY OF KOPIN CORPORATION
TAUNTON, MASSACHUSETTS

Negative Determination Regarding Eligibility
To Apply for Worker Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974, as
amended (19 USC 2273), the Department of Labor herein presents the
results of an investigation regarding certification of eligibility
to apply for worker adjustment assistance. The group eligibility
requirements for directly-impacted (primary) workers under Section
222(a) the Trade Act of 1974, as amended, can be satisfied in
either of two ways:
I. Section (a)(2)(A) all of the following must be satisfied:
A. a significant number or proportion of the workers in such
workers' firm, or an appropriate subdivision of the firm,
have become totally or partially separated, or are
threatened to become totally or partially separated;
B. the sales or production, or both, of such firm or
subdivision have decreased absolutely; and
C. increased imports of articles like or directly competitive
with articles produced by such firm or subdivision have
contributed importantly to such workers' separation or
threat of separation and to the decline in sales or
production of such firm or subdivision; or



II. Section (a)(2)(B) both of the following must be satisfied:

A. a significant number or proportion of the workers in such
workers' firm, or an appropriate subdivision of the firm
firm, have become totally or partially separated, or are
threatened to become totally or partially separated;
B. there has been a shift in production by such workers' firm
or subdivision to a foreign country of articles like or
directly competitive with articles which are produced by
such firm or subdivision; and

C. One of the following must be satisfied:
1. the country to which the workers' firm has shifted
production of the articles is a party to a free trade
agreement with the United States;
2. the country to which the workers' firm has shifted
production of the articles is a beneficiary country
under the Andean Trade Preference Act, African Growth
and Opportunity Act, or the Caribbean Basin Economic
Recovery Act; or
3. there has been or is likely to be an increase in
imports of articles that are like or directly
competitive with articles which are or were produced
by such firm or subdivision.

The investigation was initiated on March 10, 2005 in response
to a petition filed by a company official on behalf of workers at
KOPIN Optical, Inc., subsidiary of KOPIN Corporation, Taunton,
Massachusetts. The workers at the subject firm produced light
emitting diode chips.
The investigation revealed that criteria (a)(2)(A)(I.C) and
(a)(2)(B)(II.B) were not met.
The investigation revealed that the subject firm did not
import light emitting diode chips.
Furthermore, the subject firm shifted production of light
emitting diode chips to China and Taiwan, but there are no plans to
import the light emitting diode chips back to the United States.

The Department of Labor surveyed the subject firm's major
declining customers regarding their purchases of light emitting
diode chips during 2003, 2004 and January through March 2005 over
the corresponding 2004 period. The survey revealed that the
subject firm's customers did not import light emitting diode chips
during the period under investigation.
Conclusion
After careful review of the facts obtained in this
investigation, I determine that all workers of KOPIN Optical, Inc.,
subsidiary of KOPIN Corporation, Taunton, Massachusetts are denied
eligibility to apply for adjustment assistance under Section 223 of
the Trade Act of 1974.
Signed in Washington, D.C. this 25th day of April 2005.

/s/ Elliott S. Kushner

______________________________
ELLIOTT S. KUSHNER
Certifying Officer, Division of
Trade Adjustment Assistance