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     <!-- Control Number: 8k                                                           -->
     <!-- Filing Type:    8k                                                               -->
     <!-- Client Name:    Sycamore Networks, Inc.                                                        -->
     <!-- Project Name:   ny12483                                                -->
     <TITLE>8K Form</TITLE>
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<H1 Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>SECURITIES AND
EXCHANGE COMMISSION<Br>Washington, D.C. 20549 </font></h1>
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<H1 Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>FORM 8-K </font></h1>

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<p 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></p>
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<p Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>February 10, 2004<BR>Date of Report (Date of
earliest event reported)</font></p>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;<!-- Name of Registrant -->SYCAMORE NETWORKS, INC.</B></FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Exact Name of Registrant as Specified in Charter)</FONT></TD></TR>
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<td Align=CENTER Width=33%><Font Face="Times New Roman, Times, Serif" Size=2>&nbsp;<!-- State-->Delaware </font></td>
<td Align=CENTER Width=34%><Font Face="Times New Roman, Times, Serif" Size=2>&nbsp;<!-- File No.-->000-27273 </font></td>
<td Align=CENTER Width=33%><Font Face="Times New Roman, Times, Serif" Size=2>&nbsp;<!-- Irs No.-->04-3410558</font></td>
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<td Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>(State or other jurisdiction <br>of incorporation or Organization)
</font></td>
<td Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>(Commission<br>file number) </font></td>
<td Align=CENTER><Font Face="Times New Roman, Times, Serif" Size=2>(IRS Employer<br> Identification No.) </font></td>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;<!-- ADDRESS -->220 Mill Road<BR>Chelmsford, MA 01824</FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of principal executive offices) <BR>(Zip code)</FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Registrant's telephone number, including area code:  (978) 250-2900</FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;<!-- FORMER NAME OR ADDRESS -->Not Applicable</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><b>Item 12: &nbsp;Results of Operations and Financial Condition</b><BR><BR>On
February 10, 2004, the Registrant reported its second quarter results for the period ended
January 24, 2004. A copy of the press release issued by the Registrant on February 10,
2004 concerning the foregoing results is furnished herewith as Exhibit 99.1 and is
incorporated herein by reference. </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
information contained herein and in the accompanying exhibit shall not be incorporated by
reference into any filing of the Registrant, whether made before or after the date hereof,
regardless of any general incorporation language in such filing, unless expressly
incorporated by specific reference into such filing. The information in this report,
including the exhibit hereto, shall not be deemed to be &#147;filed&#148; for purposes of
Section&nbsp;18 of the Securities Exchange Act of 1934, as amended, or otherwise subject
to the liabilities of that section or Sections&nbsp;11 and 12(a)(2) of the Securities Act
of 1933, as amended. </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Registrant provides pro forma financial data in addition to providing financial results in
accordance with generally accepted accounting principles (GAAP). These measures are not in accordance with, or an alternative for
GAAP, and may be different from pro forma measures used by other companies. The
reconciliation between GAAP results and the pro forma results is provided in a
table immediately following the Unaudited Consolidated Statements of Operations included
with Exhibit 99.1. The items excluded from pro forma results have one or more of the
following characteristics: their magnitude and timing is largely outside of the
Registrant&#146;s control; they are unrelated to the ongoing operation of the business in
the ordinary course; they are unusual, and the Registrant does not expect them to occur in
the ordinary course of business; or they are non-operational, non-cash expenses involving
stock option grants primarily in connection with the Registrant&#146;s initial public
offering and acquisitions. </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
non-GAAP financial data is provided to enhance the user&#146;s overall understanding of
the Registrant &#145;s current financial performance and its prospects for the future.
Specifically, the Registrant believes the non-GAAP results provide useful information to
both management and investors by excluding certain expense and income items that the
Registrant believes are not indicative of the Registrant &#145;s core operating results
because such charges are associated with past events and are not related to current
operations. In addition, since the Registrant has historically reported non-GAAP results
to the investment community, the Registrant believes the inclusion of non-GAAP numbers
provides consistency in its financial reporting. Further, these non-GAAP results are one
of the primary indicators management uses for planning and forecasting in future periods.
The non-GAAP financial data should be considered in addition to, not as a substitute for
or as being superior to, operating losses, cash flows, or other measures of financial
performance prepared in accordance with GAAP. </FONT></TD></TR></TABLE><BR>
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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><BR>

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<TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sycamore
Networks, Inc. </FONT></TD></TR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Frances M. Jewels</U>
 </FONT></P></TD></TR>
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<TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Frances M. Jewels<BR>Chief Financial Officer<BR>(Duly Authorized Officer and Principal<BR>Financial and Accounting Officer) </FONT></TD></TR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: &nbsp;February 10, 2004 </FONT></P></TD></TR>
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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1></TD></TR>
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<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U></FONT></TD>
<TD WIDTH=92%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</U></FONT></TD>
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<TD WIDTH=8%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1  </FONT></TD>
<TD WIDTH=92%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Press
Release of the Registrant, dated February 10, 2004, reporting the Registrant&#146;s second
quarter results for the period ended January 24, 2004.</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": "04582173"}, "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"}}
8K Form
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
February 10, 2004
Date of Report (Date of
earliest event reported)
SYCAMORE NETWORKS, INC.
(Exact Name of Registrant as Specified in Charter)
Delaware
000-27273
04-3410558
(State or other jurisdiction
of incorporation or Organization)
(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)
Item 12:  Results of Operations and Financial Condition
On
February 10, 2004, the Registrant reported its second quarter results for the period ended
January 24, 2004. A copy of the press release issued by the Registrant on February 10,
2004 concerning the foregoing results is furnished herewith as Exhibit 99.1 and is
incorporated herein by reference.
The
information contained herein and in the accompanying exhibit shall not be incorporated by
reference into any filing of the Registrant, whether made before or after the date hereof,
regardless of any general incorporation language in such filing, unless expressly
incorporated by specific reference into such filing. The information in this report,
including the exhibit hereto, shall not be deemed to be "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject
to the liabilities of that section or Sections 11 and 12(a)(2) of the Securities Act
of 1933, as amended.
The
Registrant provides pro forma financial data in addition to providing financial results in
accordance with generally accepted accounting principles (GAAP). These measures are not in accordance with, or an alternative for
GAAP, and may be different from pro forma measures used by other companies. The
reconciliation between GAAP results and the pro forma results is provided in a
table immediately following the Unaudited Consolidated Statements of Operations included
with Exhibit 99.1. The items excluded from pro forma results have one or more of the
following characteristics: their magnitude and timing is largely outside of the
Registrant's control; they are unrelated to the ongoing operation of the business in
the ordinary course; they are unusual, and the Registrant does not expect them to occur in
the ordinary course of business; or they are non-operational, non-cash expenses involving
stock option grants primarily in connection with the Registrant's initial public
offering and acquisitions.
The
non-GAAP financial data is provided to enhance the user's overall understanding of
the Registrant 's current financial performance and its prospects for the future.
Specifically, the Registrant believes the non-GAAP results provide useful information to
both management and investors by excluding certain expense and income items that the
Registrant believes are not indicative of the Registrant 's core operating results
because such charges are associated with past events and are not related to current
operations. In addition, since the Registrant has historically reported non-GAAP results
to the investment community, the Registrant believes the inclusion of non-GAAP numbers
provides consistency in its financial reporting. Further, these non-GAAP results are one
of the primary indicators management uses for planning and forecasting in future periods.
The non-GAAP financial data should be considered in addition to, not as a substitute for
or as being superior to, operating losses, cash flows, or other measures of financial
performance prepared in accordance with GAAP.
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/ Frances M. Jewels
Frances M. Jewels
Chief Financial Officer
(Duly Authorized Officer and Principal
Financial and Accounting Officer)
Dated:  February 10, 2004
EXHIBIT INDEX
Exhibit
Number
Description
99.1
Press
Release of the Registrant, dated February 10, 2004, reporting the Registrant's second
quarter results for the period ended January 24, 2004.