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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001102624-09-000358.txt : 20090804
<SEC-HEADER>0001102624-09-000358.hdr.sgml : 20090804
<ACCEPTANCE-DATETIME>20090804094220
ACCESSION NUMBER:		0001102624-09-000358
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090804
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090804
DATE AS OF CHANGE:		20090804

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:		09981912

	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>immucell8k.htm
<DESCRIPTION>IMMUCELL CORPORATION 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: August    04, 2009</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>ME</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</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 August 4, 2009 ImmuCell Corporation (the "Company") issued a press release announcing financial results for the three-month period ended June 30, 2009.  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.
<br>
<br>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.
<br>
<p>
<b>Item 9.01. Financial Statements and Exhibits</b></b><br />
<br>

<p>
<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 August    04, 2009</a></b>
<br>
<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 border="0" width="100%">
<tr>
<td width="50%" valign=top>
Dated: August    04, 2009<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 August    04, 2009</td>
</tr>
</table>
</center>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>immucellcorporation.htm
<DESCRIPTION>IMMUCELL CORPORATION PRESS RELEASE
<TEXT>

<p></p>
<b>ImmuCell Announces Financial Results for Second Quarter of 2009</b>
<p>PORTLAND, ME -- (Marketwire - August    04, 2009) -  ImmuCell Corporation (NASDAQ: ICCC) today
announced the results of its operations for the quarter and six months
ended June 30, 2009.
</p>
<p>
For the three-month period ended June 30, 2009, product sales increased by
21%, or $175,000, to $1,001,000 in comparison to the same period in 2008.
For the six-month period ended June 30, 2009, product sales increased by
less than 1%, or $4,000, to $2,461,000 in comparison to the same period in
2008.
</p>
<p>
"In this economy, some say that 'the new up is flat.'  At a time when our
primary customers are fighting to stay in business in the face of record
low milk prices and high feed costs, any sales growth is an important
validation of the value of our products," commented Michael F. Brigham,
President and CEO.
</p>
<p>
Product development expenses increased by 16%, or $66,000, to $489,000
during the three-month period ended June 30, 2009 in comparison to the same
period in 2008.  Product development expenses increased by 22%, or
$166,000, to $921,000 during the six-month period ended June 30, 2009 in
comparison to the same period in 2008.
</p>
<p>
The loss before income taxes was $(282,000) during the three-month period
ended June 30, 2009 in comparison to a loss before income taxes of
$(339,000) during the same period in 2008.   The net loss was $(148,000)
(or $(0.05) per share) during the three-month period ended June 30, 2009 in
comparison to a net loss of $(238,000) (or $(0.08) per share) during the
same period in 2008.
</p>
<p>
The loss before income taxes was $(319,000) during the six-month period
ended June 30, 2009 in comparison a loss before income taxes of $(210,000)
during the same period in 2008.  The net loss was $(182,000) (or $(0.06)
per share) during the six-month period ended June 30, 2009 in comparison to
a net loss of $(160,000) (or $(0.06) per share) during the same period in
2008.
</p>
<p>
"Our product development spending and our loss before income taxes largely
reflect our strategic decision to make a significant and controlled
investment in Mast Out&#174;," added Mr. Brigham.  "In connection with the
development of Mast Out&#174;, we have completed the treatment phase of the
pivotal effectiveness study and will make a public announcement of the
results as soon as the data analysis is complete."
</p>
<p>
Cash, cash equivalents and short-term investments decreased by 5%, or
$238,000, to $4,816,000 at June 30, 2009 as compared to $5,054,000 at
December 31, 2008.  Stockholders' equity decreased by less than 1%, or
$27,000, to $9,617,000 at June 30, 2009 as compared to $9,644,000 at
December 31, 2008.  The Company had 2,971,000 shares of common stock
outstanding as of June 30, 2009.
</p>
<p>
<pre>

                                       (Unaudited)         (Unaudited)
                                    Three Months Ended   Six Months Ended
                                         June 30,            June 30,
                                    ------------------  ------------------
(In thousands, except per share
 amounts)                             2009      2008      2009      2008
                                    --------  --------  --------  --------
Revenues:
Product Sales                       $  1,000  $    826  $  2,461  $  2,457
Other Revenues                             1        --         2         5
                                    --------  --------  --------  --------
Total Revenues                         1,001       826     2,463     2,462

Cost and expenses:
Product costs                            513       447     1,253     1,261
Product development expenses             489       423       921       755
Selling, general and administrative
 expenses                                315       351       677       772
                                    --------  --------  --------  --------
Total costs and expenses               1,317     1,221     2,851     2,788
                                    --------  --------  --------  --------

Net operating loss                      (316)     (395)     (388)     (326)

Interest and other income                 33        56        69       116
                                    --------  --------  --------  --------

Loss before income taxes                (283)     (339)     (319)     (210)
Income tax benefit                      (135)     (101)     (137)      (50)
                                    --------  --------  --------  --------
Net loss                            $   (148) $   (238) $   (182) $   (160)
                                    ========  ========  ========  ========

Net loss per common share:
Basic                               $  (0.05) $  (0.08) $  (0.06) $  (0.06)
Diluted                             $  (0.05) $  (0.08) $  (0.06) $  (0.06)
                                    ========  ========  ========  ========

Weighted average common shares
 outstanding:
Basic                                  2,971     2,893     2,947     2,893
Diluted                                2,971     2,893     2,947     2,893

(In thousands)                      At June 30, 2009   At December 31, 2008
                                    ----------------   --------------------
Cash, cash equivalents and
 short-term investments             $          4,816   $              5,054
Total assets                                  10,007                 10,128
Net working capital                            6,192                  6,245
Stockholders' equity                $          9,617   $              9,644
</pre>
</p>
<p>
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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