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.







Date of Report: August    09, 2007

(Date of earliest event reported)




Vicor Corporation

(Exact name of registrant as specified in its charter)





Delaware

(State or other jurisdiction 
of incorporation)


0-18277

(Commission File Number)


04-2742817

(IRS Employer 
Identification Number)






25 Frontage Road,  Andover, Massachuesetts

(Address of principal executive offices)

 

01810

(Zip Code)




(978) 470-2900
(Registrant's telephone number, including area code)




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:


 
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  

 
o 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 August 9, 2007, Vicor Corporation (the "Company") filed with the Securities and Exchange Commission a Form 12b-25 relating to an extension of the time to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2007.  It also issued a press release announcing the need for an extension.  In the Form 12b-25 and the press release, the Company said that certain financial information for a related party is not currently available to allow the Company to record appropriate adjustments for the equity method of accounting in order to file the Quarterly Report on Form 10-Q for the quarter ended June 30, 2007.



The full text of that press release is attached as Exhibit 99.1 hereto and incorporated by reference herein.  The information furnished under this Item 2.02, including the Exhibit attached hereto, shall not be deemed "filed" for any purpose, including for purposes of Section 18 of the Securities and Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, regardless of any general incorporation language in such filing.



Item 9.01. Financial Statements and Exhibits


(a) Financial statements:

             None

(b) Pro forma financial information:

             None

(c) Shell company transactions:

             None

(d) Exhibits

             99.1       Press Release of Vicor Corporation dated August    09, 2007



SIGNATURE

      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.








Dated: August    09, 2007



VICOR CORPORATION

By:  /s/ Mark A. Glazer                      

     Mark A. Glazer

     Chief Financial Officer







Exhibit Index



Exhibit No.
Description


99.1
Press Release of Vicor Corporation dated August    09, 2007