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 (Date of earliest event reported) August 15, 2007



PHOTRONICS, INC.
(Exact name of registrant as specified in its charter) 

Connecticut    0-15451  06-0854886 
(State or other jurisdiction    (Commission    (IRS Employer 
of incorporation)  File Number)  Identification Number) 

15 Secor Road, Brookfield, CT    06804 
(Address of Principal Executive Offices)  (Zip Code) 

Registrant's Telephone Number, including area code      (203) 775-9000   


   
(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 15, 2007, the Company issued a press release reporting fiscal third quarter 2007 sales and earnings results for the period ended July 29, 2007. A copy of the press release is attached to this 8-K.

Item 9.01.        Financial Statements and Exhibits   
(d) Exhibits   
Exhibits 99.2, 99.3 and 99.4 are filed with this Report. Exhibits 99.1 and 99.5 are furnished with this report 
99.1  Press Release dated August 15, 2007
99.2  Condensed Consolidated Statements of Income
99.3  Condensed Consolidated Balance Sheets
99.4  Condensed Consolidated Statements of Cash Flows
99.5  Slide #1 provided for Conference Call


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.

PHOTRONICS, INC. 
(Registrant)


DATE:   August 16, 2007     BY:   /s/ Edwin L. Lewis
  Edwin L. Lewis 
  Senior Vice President, General Counsel and Secretary 
       

PHOTRONICS, INC.

EXHIBIT INDEX

Exhibit No.        Subject Matter 
99.1        Press Release dated August 15, 2007
99.2  Condensed Consolidated Statements of Income
99.3  Condensed Consolidated Balance Sheets
99.4  Condensed Consolidated Statements of Cash Flows
99.5  Slide #1 provided for Conference Call