EX-16 3 dex16.htm LETTER FROM PRICEWATERHOUSECOOPERS

LETTER FROM PRICEWATERHOUSECOOPERS

EXHIBIT 16

April 14, 2003

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by ImmuCell Corporation (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company’s Form 8-K/A report dated April 1, 2003. We agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,

/s/    PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP