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     <!-- Project Number: NY15122                              -->
     <!-- Attorney:       G.Chayoun                            -->
     <!-- Filer Name:     Sycamore Networks Inc                -->
     <!-- Filing Type:    8-K                                  -->
     <TITLE>8-K</TITLE>
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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION <BR>
WASHINGTON, D.C. 20549 </FONT></H1></TD></TR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K  </FONT></H1></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT
REPORT<BR>Pursuant to Section 13 or 15(d) of the<BR> Securities Exchange Act of 1934  </FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><!-- MONTH --> September 12, 2005<!-- DATE --> <BR>Date of Report (Date of earliest event reported)</FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>SYCAMORE NETWORKS, INC.</B> </FONT> </TD></TR>
 <TR VALIGN=TOP>
<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of registrant as specified in its charter) </FONT></TD></TR>
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<TD ALIGN=CENTER WIDTH=33%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Delaware<!-- STATE--> </FONT></TD>
<TD ALIGN=CENTER WIDTH=34%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>000-27273<!-- FILE NO.--> </FONT></TD>
<TD ALIGN=CENTER WIDTH=33%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>04-3410558<!-- IRS NO.--> </FONT></TD>
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<TD ALIGN=CENTER><HR SIZE=1 NOSHADE WIDTH=90%></TD>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or other jurisdiction<BR>of incorporation)
</FONT></TD>
<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Commission File Number) </FONT></TD>
<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(IRS Employer Identification No.) </FONT></TD>
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    220 Mill Road    <BR>
Chelmsford, MA 01824
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(Address of principal executive offices)<BR>
(Zip code) </FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant's
telephone number, including area code: &nbsp; (978) 250-2900 </FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Not Applicable<!-- FORMER NAME OR ADDRESS --></FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
(Former Name or Former Address, if Changed Since Last Report) </FONT></TD></TR>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions:  </FONT></TD></TR>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></TD>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b)) </FONT></TD>
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<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c)) </FONT></TD>
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<b>Item 2.02: Results of Operations and Financial Condition.</b><BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
On September 12, 2005, the Registrant reported that it has filed with the Securities and
Exchange Commission an amended annual report on Form 10-K/A for the fiscal year ended July
31, 2004 restating the Registrant&#146;s consolidated financial statements for fiscal
years ended July 31, 2002 through 2004 and amending selected financial data for fiscal
years 2000 and 2001. The Registrant also reported that it has filed amended first and
second quarter reports for fiscal year 2005 on Form 10-Q/A restating the financial
statements for such interim periods. The Registrant stated that the restatements are as a
result of the Registrant&#146;s previously reported independent investigation into stock option
accounting.<BR><BR>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant&#146;s press release reporting the restatements is attached as Exhibit 99.1 to
this Current Report on Form 8-K and incorporated by reference herein.

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<b>Item 9.01: Financial Statements and Exhibits.</b><BR><BR>
(c) Exhibits </FONT></TD></TR></TABLE><BR>



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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U></FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="84%" VALIGN="BOTTOM"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Description</U></FONT></TD>
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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1<!-- EXHIBIT No. -->  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<!-- Description Detail -->Press Release of the Registrant, dated September 12, 2005.</FONT></TD>
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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1></TD></TR>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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 thereunto duly authorized.
 </FONT></TD></TR></TABLE><BR>





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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sycamore Networks, Inc. </FONT></TD></TR></TABLE>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2> /s/ Richard J. Gaynor</FONT></TD></TR></TABLE>
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<TD><HR WIDTH="250" SIZE="1" ALIGN="Left">  </TD></TR></TABLE>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Richard J. Gaynor<BR> Chief Financial Officer<BR>
 (Duly Authorized Officer and Principal<BR> Financial and
Accounting Officer) </FONT></TD></TR></TABLE><BR>
<BR>



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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: September 12, 2005<!-- MONTH --> </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX  </FONT></TD></TR></TABLE><BR>




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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U></FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="84%" VALIGN="BOTTOM"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Description</U></FONT></TD>
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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1<!-- EXHIBIT No. -->  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Press Release of the Registrant, dated September 12, 2005.<!-- Description Detail --> </FONT></TD>
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{"company-data": {"conformed-name": "SYCAMORE NETWORKS INC", "cik": "0001092367", "assigned-sic": "3661", "irs-number": "043410558", "state-of-incorporation": "DE", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27273", "film-number": "051080550"}, "business-address": {"street1": "220 MILL ROAD", "city": "CHELMSFORD", "state": "MA", "zip": "01824", "phone": "9782502900"}, "mail-address": {"street1": "220 MILL ROAD", "city": "CHELMSFORD", "state": "MA", "zip": "01824"}}
8-K
UNITED STATES
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
September 12, 2005
Date of Report (Date of earliest event reported)
SYCAMORE NETWORKS, INC.
(Exact name of registrant as specified in its charter)
Delaware
000-27273
04-3410558
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
220 Mill Road
Chelmsford, MA 01824
(Address of principal executive offices)
(Zip code)
Registrant's
telephone number, including area code:   (978) 250-2900
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions:
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item 2.02: Results of Operations and Financial Condition.
On September 12, 2005, the Registrant reported that it has filed with the Securities and
Exchange Commission an amended annual report on Form 10-K/A for the fiscal year ended July
31, 2004 restating the Registrant's consolidated financial statements for fiscal
years ended July 31, 2002 through 2004 and amending selected financial data for fiscal
years 2000 and 2001. The Registrant also reported that it has filed amended first and
second quarter reports for fiscal year 2005 on Form 10-Q/A restating the financial
statements for such interim periods. The Registrant stated that the restatements are as a
result of the Registrant's previously reported independent investigation into stock option
accounting.
The Registrant's press release reporting the restatements is attached as Exhibit 99.1 to
this Current Report on Form 8-K and incorporated by reference herein.
Item 9.01: Financial Statements and Exhibits.
(c) Exhibits
Exhibit
Number
Description
99.1
Press Release of the Registrant, dated September 12, 2005.
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 thereunto duly authorized.
Sycamore Networks, Inc.
/s/ Richard J. Gaynor
Richard J. Gaynor
Chief Financial Officer
(Duly Authorized Officer and Principal
Financial and
Accounting Officer)
Dated: September 12, 2005
EXHIBIT INDEX
Exhibit
Number
Description
99.1
Press Release of the Registrant, dated September 12, 2005.