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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001102624-06-000287.txt : 20061019
<SEC-HEADER>0001102624-06-000287.hdr.sgml : 20061019
<ACCEPTANCE-DATETIME>20061019135910
ACCESSION NUMBER:		0001102624-06-000287
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061019
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20061019
DATE AS OF CHANGE:		20061019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUCELL CORP /DE/
		CENTRAL INDEX KEY:			0000811641
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				010382980
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12934
		FILM NUMBER:		061152996

	BUSINESS ADDRESS:	
		STREET 1:		56 EVERGREEN DR
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04103
		BUSINESS PHONE:		2078782770

	MAIL ADDRESS:	
		STREET 1:		56 EVERGREEN DRIVE
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04103
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>immucellcorporation8k.htm
<DESCRIPTION>IMMUCELL 8-K
<TEXT>
<table cellpadding="3" border="0" cellspacing="0" width="100%">
<tr><td>
</td></tr>
</table>
<center>
<table border=0 cellpadding=3 cellspacing=0>
<tr><td align="center"><br><br>
<B>UNITED STATES</B><br>
<B>SECURITIES AND EXCHANGE COMMISSION</B><br>
Washington, D.C. 20549<p>
<hr size=1>
<p><b>FORM 8-K<p>
CURRENT REPORT
<p>
Pursuant to Section 13 or 15(d) of the<br>Securities Exchange Act of 1934.
</td>
</tr>
</table>
<p>
<b>
<table border=0 cellpadding=0 cellspacing=0>
<tr><td colspan=5 align=center>
<b>Date of Report: October   19, 2006</b><br>
(Date of earliest event reported)<br><br>
</td></tr>
<tr><td colspan=5 align=center>
<b>ImmuCell Corporation</b><br>
(Exact name of registrant as specified in its charter)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align=center colspan=2 width="40%" valign="top">
<b>DE</b><br>
(State or other jurisdiction <br>of incorporation)
</td>
<td align=center width="20%" valign="top">
<b>001-12934</b><br>
(Commission File Number)
</td>
<td align=center colspan=2 width="40%" valign="top">
<b>01-0382980</b><br>
(IRS Employer <br>Identification Number)
</td>
</tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align="center" colspan=2>
<b>56 Evergreen Drive, Portland, Maine</b><br>
(Address of principal executive offices)
</td>
<td>&nbsp;</td>
<td align="center" colspan=2>
<b>04103</b><br>
(Zip Code)
</td>
</tr>
<tr><td colspan=5 align=center><br>
<b>(207) 878-2770</b><br>(Registrant's telephone number, including area code)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr><td colspan=5 align=center>
<b>Not Applicable</b><br>(Former Name or Former Address, if changed since last report)<br>
</td></tr>
</table>
</center>
<br><br>
</b>
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:<br>
<dl>
 <dd><font face="wingdings">o</font> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
 <dd><font face="wingdings">o</font> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  <br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

  <br>
</dl>
<hr size=1>
<table width=100%>
<tr><td width="100%">
<b>Item 2.02. Results of Operations and Financial Condition</b></b><br>
<br>
On October 19, 2006 ImmuCell Corporation (the "Company") issued a press release announcing its financial results for the three and nine month periods ended September 30, 2006.  The full text of the press release issued in connection with the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.  The information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act ("the Exchange Act") or otherwise subject to liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 of the Exchange Act, except as expressly set forth by specific reference in such filing.
<p>
<b>Item 9.01. Financial Statements and Exhibits</b></b><br>
<br><b>(a) Financial statements:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(b) Pro forma financial information:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(c) Shell company transactions:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(d) Exhibits</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  99.1 &nbsp; &nbsp; &nbsp; <a href="immucellcorporation.htm">Press Release of ImmuCell Corporation dated October   19, 2006</a></b>
<p>
<p>
<hr size=1>
<b><center>SIGNATURE</center></b>
<p>
&nbsp; &nbsp; &nbsp; 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.<p>
</td></tr>
</table>
<br>
<table>
<tr>
<td width="50%" valign=top>
Dated: October   19, 2006<br>
</td>
<td>
<b>IMMUCELL CORPORATION</b>
<p>
By: <u>&nbsp;/s/ Michael F. Brigham &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; </u> <br>
&nbsp; &nbsp; &nbsp;Michael F. Brigham<br>
&nbsp; &nbsp; &nbsp;<i>President and CEO</i><br>
</td></tr>
</table>
<hr>
<center>
<table border=0 width="100%">
<tr><td colspan=2>
<center><b>Exhibit Index</b></center>
</td>
</tr>
<tr>
<td width=50% align=center><b><u>Exhibit No.</u></b></td>
<td width=50% align=center><b><u>Description</u></b></td>
</tr>
<tr>
<td align=center>99.1</td>
<td align=center>Press Release of ImmuCell Corporation dated October   19, 2006</td>
</tr>
</table>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>immucellcorporation.htm
<DESCRIPTION>IMMUCELL PRESS RELEASE
<TEXT>

<p></p>
<b>ImmuCell Announces Financial Results for Third Quarter and First Nine Months of 2006</b>
<p>PORTLAND, ME -- 10/19/2006 --  ImmuCell Corporation (NASDAQ: ICCC) today
announced the results of its operations for the three and nine month
periods ended September 30, 2006.
</p>
<p>
For the three months ended September 30, 2006, product sales increased by
35%, or $276,000, to $1,059,000, in comparison to the same period in 2005.
For the nine months ended September 30, 2006, product sales increased by
6%, or $187,000, to $3,246,000, in comparison to the same period in 2005.
</p>
<p>
"The increase in product sales is attributable principally to growth of our
lead product, First Defense&#174;," commented Michael F. Brigham, president
and CEO.  "Our lead new product opportunity, Mast Out&#174;, is being
developed under a product development and marketing agreement with Pfizer
Animal Health."
</p>
<p>
Net income per diluted share increased by $0.02 to $0.06 during the three
month period ended September 30, 2006 and by $0.01 to $0.16 during the nine
month period ended September 30, 2006, compared to the same periods in
2005.  The Company recognized net income of $171,000 for the three months
ended September 30, 2006, compared to net income of $109,000 during the
same period in 2005.  For the nine months ended September 30, 2006, the
Company recognized net income of $492,000, compared to net income of
$448,000 during the same period in 2005.
</p>
<p>
The Company's cash, cash equivalents and short-term investments increased
by 26%, or $1,352,000, to $6,502,000 at September 30, 2006, as compared to
$5,150,000 at December 31, 2005.  Stockholders' equity increased by 8%, or
$654,000, to $9,211,000 at September 30, 2006, as compared to $8,558,000 at
December 31, 2005.  The Company had 2,906,000 shares of common stock
outstanding as of September 30, 2006.
<pre>
                                              (Unaudited)     (Unaudited)
                                             Three Months     Nine Months
                                                 Ended           Ended
                                             September 30,   September 30,
                                            --------------- ---------------
(In thousands, except per share amounts)      2006    2005    2006    2005
                                            ------- ------- ------- -------
Revenues:
Product sales                               $ 1,059 $   783 $ 3,246 $ 3,060
Other revenues                                  134     252     332     555
                                            ------- ------- ------- -------
Total revenues                                1,193   1,035   3,578   3,615

Cost and expenses:
Product costs                                   466     267   1,361   1,178
Research and development expenses               237     358     702     925
Selling, general and administrative
 expenses                                       272     266     872     852
                                            ------- ------- ------- -------
Total costs and expenses                        975     891   2,935   2,955
                                            ------- ------- ------- -------

Net operating income                            218     144     643     660

Interest and other income                        73      41     189      94
                                            ------- ------- ------- -------

Income before income taxes                      291     185     832     754
Income tax expense                              120      76     340     306
                                            ------- ------- ------- -------
Net income                                  $   171 $   109 $   492 $   448
                                            ======= ======= ======= =======

Net income per common share:
Basic                                       $  0.06 $  0.04 $  0.17 $  0.16
Diluted                                     $  0.06 $  0.04 $  0.16 $  0.15

Weighted average common shares outstanding:
Basic                                         2,910   2,847   2,885   2,815
Diluted                                       3,054   3,024   3,050   2,993

                                                               (Unaudited)
                                                 At December   At September
                                                   31, 2005      30, 2006
                                                 ------------  ------------
(In thousands)
Cash, cash equivalents and short-term
 investments                                     $      5,150  $      6,502
Total assets                                            9,955        11,162
Net working capital                                     6,091         7,045
Stockholders&#146; equity                             $      8,558  $      9,211
</pre>
ImmuCell Corporation is a biotechnology company that is developing,
manufacturing and selling products that improve animal health and
productivity in the dairy and beef industries.  Press releases and other
information about the Company are available at http://www.immucell.com.

</p>
<pre>
Contact:
Michael F. Brigham
President and Chief Executive Officer
(207) 878-2770 Ext. 3106


</pre>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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