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

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

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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
                      

1. Name and Address of Reporting Person *

Dillon James

2. Date of Event Requiring Statement (MM/DD/YYYY)
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)
Vice-Pres., Advertising Sales /

(Street)

NEW YORK, NY 10018       

(City)              (State)              (Zip)
5. If Amendment, Date Original Filed (MM/DD/YYYY)

 

6. Individual or Joint/Group Filing (Check Applicable Line)

_ X _ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person


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)

Table II - Derivative Securities Beneficially Owned ( e.g. , puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 4) 		2. Date Exercisable and Expiration Date
(MM/DD/YYYY) 		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) 10/17/2012   Common Stock   150000   $1.27   D    
Option to purchase Common Stock     (1) 2/26/2014   Common Stock   25000   $0.68   D    
Option to purchase Common Stock     (2) 8/13/2014   Common Stock   20000   $0.95   D    

Explanation of Responses:
( 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 options 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.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director 10% Owner Officer Other
Dillon James
C/O VIEWPOINT CORPORATION
205 WEST 39TH STREET, 16TH FLOOR
NEW YORK, NY 10018

Vice-Pres., Advertising Sales

Signatures
/s/ James Dillon 12/20/2007
** Signature of Reporting Person Date


Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* 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).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
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