Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  McKay Jason
 2. Date of Event Requiring Statement (Month/Day/Year)
12/14/2007		 3. Issuer Name and Ticker or Trading Symbol
VIEWPOINT CORP [VWPT]
(Last)
(First)
(Middle)
C/O VIEWPOINT CORPORATION, 205 WEST 39TH STREET, 16TH FLOOR		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
President, Unicast
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

NEW YORK, NY 10018		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Option to purchase Common Stock   (1) 01/03/2013 Common Stock 100,000 $ 1.04 D  
Option to purchase Common Stock   (2) 08/30/2013 Common Stock 50,000 $ 1.62 D  
Option to purchase Common Stock   (1) 02/26/2014 Common Stock 30,000 $ 0.68 D  
Option to purchase Common Stock   (2) 08/13/2014 Common Stock 20,000 $ 0.95 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
McKay Jason
C/O VIEWPOINT CORPORATION
205 WEST 39TH STREET, 16TH FLOOR
NEW YORK, NY 10018		       President, Unicast  

Signatures

/s/ Jason McKay 12/20/2007
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) One-sixth of the option shares shall vest upon the end of the first six-month period after the date of grant and one thirtieth of the remaining option shares shall vest per month thereafter, subject to certain exceptions.
(2) One hundred percent (100%) of the options shall vest three years after the date of grant.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, See Instruction 6 for procedure.

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