SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
May 5, 2004
VIEWPOINT CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 0-27168 95-4102687
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(state or other juris- (Commission (I.R.S. Employer
diction of incorporation) File Number) (Identification No.)
498 Seventh Avenue, Suite 1810, New York, NY 10018
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 201-0800
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N/A
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(Former name or former address, if changed since last report)
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(b) Exhibits
99.1 Press Release, dated May 5, 2004
ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
On May 5, 2004, the Registrant issued a press release regarding its
results of operations for its fiscal first quarter ended March 31,
2004. A copy of the press release issued by the Registrant is
furnished herewith as Exhibit 99.1.
The information furnished herein and in the accompanying exhibit shall
not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934 nor shall it be deemed incorporated by reference
in any other filing with the Securities and Exchange Commission except
as is expressly set forth by specific reference in such a filing.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
VIEWPOINT CORPORATION
/s/ William H. Mitchell
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William H. Mitchell
Chief Financial Officer
Dated: May 11, 2004