-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Aw2x5JL6RBt1TBgjhJ7XHKAjxtkdpqzG1FTH8SWfT/pMYEm/aUoJ+7MBUbzfybnT
 N7y5ZPxlu/9hDllEjrTJdg==

<SEC-DOCUMENT>0001102624-10-000053.txt : 20100210
<SEC-HEADER>0001102624-10-000053.hdr.sgml : 20100210
<ACCEPTANCE-DATETIME>20100210122828
ACCESSION NUMBER:		0001102624-10-000053
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100210
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100210
DATE AS OF CHANGE:		20100210

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:		10586976

	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 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: February  10, 2010</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</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 February 10, 2010 ImmuCell Corporation (the "Company") issued a press release announcing financial results for the three-month and twelve-month periods ended December 31, 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 February  10, 2010</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: February  10, 2010<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 February  10, 2010</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 2009 </b>
<p>PORTLAND, ME -- (Marketwire - February  10, 2010) -  ImmuCell Corporation (NASDAQ: ICCC) today
announced the results of its operations for the quarter and year ended
December 31, 2009.
</p>
<p>
For the three-month period ended December 31, 2009, product sales decreased
by 17%, or $213,000, to $1,034,000 in comparison to the same period in
2008.  For the year ended December 31, 2009, product sales decreased by 3%,
or $122,000, to $4,506,000 in comparison to 2008.
</p>
<p>
"I resist the temptation to blame everything negative on the condition of
the global economy that may be in the early stages of a recovery.  However,
a product sales decrease of only 2.6% in 2009 is pretty good news for us,
given that our customers had to manage through a 35% reduction in the
average milk price during 2009, in comparison to the average price of 2007
and 2008," commented Michael F. Brigham, President and CEO.  "We announced
a significant milestone for ImmuCell on September 30, 2009 with positive
results from the pivotal effectiveness study of Mast Out&#174;."
</p>
<p>
Product development expenses decreased by 22%, or $111,000, to $395,000
during the three-month period ended December 31, 2009 in comparison to the
same period in 2008.  Product development expenses decreased by 6%, or
$101,000, to $1,645,000 during the year ended December 31, 2009 in
comparison to 2008.  Product development expenses amounted to 37% and 38%
of product sales during the years ended December 31, 2009 and 2008,
respectively.
</p>
<p>
The loss before income taxes was $(89,000) during the three-month period
ended December 31, 2009 in comparison to a loss before income taxes of
$(251,000) during the same period in 2008.   The net loss was $(15,000), or
$(0.01) per share, during the three-month period ended December 31, 2009 in
comparison to a net loss of $(40,000), or $(0.01) per share, during the
same period in 2008.
</p>
<p>
The loss before income taxes was $(428,000) during the year ended December
31, 2009 in comparison to a loss before income taxes of $(961,000) during
2008.  The net loss was $(216,000), or $(0.07) per share, during the year
ended December 31, 2009 in comparison to a net loss of $(469,000), or
$(0.16) per share, during 2008.
</p>
<p>
"After nine consecutive years of profitability, our losses before income
taxes in 2008 and 2009 reflect our strategic decision to make a significant
and controlled investment in the development of Mast Out&#174;," added Mr.
Brigham.
</p>
<p>
Cash, cash equivalents and short-term investments decreased by 9%, or
$469,000, to $4,585,000 at December 31, 2009 as compared to $5,054,000 at
December 31, 2008.  Stockholders' equity decreased by less than 1%, or
$22,000, to $9,622,000 at December 31, 2009 as compared to $9,644,000 at
December 31, 2008.  The Company had 2,971,000 shares of common stock
outstanding as of December 31, 2009.
</p>
<p>
<pre>
                                       (Unaudited)
                                    Three Months Ended  Twelve Months Ended
                                       December 31,        December 31,
(In thousands, except per share     ------------------  ------------------
 amounts)                             2009      2008      2009      2008
                                    --------  --------  --------  --------
Revenues:
Product Sales                       $  1,034  $  1,247  $  4,506  $  4,628
Other Revenues                            --         1         3         5
                                    --------  --------  --------  --------
Total Revenues                         1,034     1,248     4,509     4,633

Cost and expenses:
Product costs                            443       677     2,108     2,559
Product development expenses             395       506     1,645     1,746
Selling, general and administrative
 expenses                                296       357     1,283     1,496
                                    --------  --------  --------  --------
Total costs and expenses               1,134     1,540     5,036     5,801
                                    --------  --------  --------  --------

Net operating loss                      (100)     (292)     (527)   (1,168)

Interest and other income                 11        41        99       207
                                    --------  --------  --------  --------

Loss before income taxes                 (89)     (251)     (428)     (961)
Income tax benefit                        74       211       212       492
                                    --------  --------  --------  --------
Net loss                            $    (15) $    (40) $   (216) $   (469)
                                    ========  ========  ========  ========

Net loss per common share:
Basic                               $  (0.01) $  (0.01) $  (0.07) $  (0.16)
Diluted                             $  (0.01) $  (0.01) $  (0.07) $  (0.16)
                                    ========  ========  ========  ========

Weighted average common shares
 outstanding:
Basic                                  2,971     2,895     2,959     2,894
Diluted                                2,971     2,895     2,959     2,894


                                       At December 31,  At December 31,
(In thousands)                               2009             2008
                                       --------------   --------------
Cash, cash equivalents and short-term
 investments                           $        4,585   $        5,054
Total assets                                    9,985           10,128
Net working capital                             5,944            6,245
Stockholders' equity                   $        9,622   $        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 our revised web-site
(http://www.immucell.com) that was launched on January 28, 2010.

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


</pre>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
