TAUNTON, Mass., Nov. 2 -- Kopin Corp. reported revenues of $9,736,281 for the third quarter ended October 2, 1999, an increase of 24 percent over the $7,835,907 recorded in the third quarter of 1998. The company's net loss for the period was $353,785, or three cents per share, as compared with net income of $454,257, or four cents per share, for the comparable period last year. Product revenue in the third quarter increased 32 percent from 1998's $6,957,162 to this year's $9,191,188. Revenue from gallium arsenide products in the third quarter of 1999 was approximately $7,702,000, increasing 44 percent from last year's results of $5,335,000 for the same period. Kopin noted that it had begun production shipments of its CyberDisplay 320C to Mustek Inc., a Taiwanese manufacturer of consumer electronic equipment, during the third quarter. Mustek plans to use the CyberDisplay units -- 0.24-inch diagonal transmissive color active matrix liquid crystal displays -- in several new digital still cameras to be introduced for the upcoming Christmas season. Kopin also continued shipments of CyberDisplays to JVC, which employs the device as the viewfinder in its CyberCam camcorder.