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<SEC-DOCUMENT>0001102624-10-000204.txt : 20100506
<SEC-HEADER>0001102624-10-000204.hdr.sgml : 20100506
<ACCEPTANCE-DATETIME>20100506110827
ACCESSION NUMBER:		0001102624-10-000204
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100506
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100506
DATE AS OF CHANGE:		20100506

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:		10804654

	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>
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<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: May       06, 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 May 6, 2010 ImmuCell Corporation (the "Company") issued a press release announcing financial results for the three-month period ended March 31, 2010.  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 May       06, 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: May       06, 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 May       06, 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 First Quarter of 2010 </b>
<p>PORTLAND, ME -- (Marketwire - May       06, 2010) -   <b>ImmuCell Corporation </b>(NASDAQ: ICCC) today announced the results of its operations for the quarter ended March 31, 2010.
</p>
<p>
For the three-month period ended March 31, 2010, product sales decreased by 10%, or $149,000, to $1,312,000 in comparison to the same period in 2009. Domestic sales increased by approximately 4%, but this increase was more than offset by a decline in foreign sales.
</p>
<p>
"We are fortunate to see a 4% increase in our domestic product sales given the current state of the dairy economy, but we continue to be affected by volatility in our foreign sales," commented Michael F. Brigham, President and CEO. "We believe that the stability of our domestic <b>First Defense</b>&#174; business, at a time when our customers are taking cost-cutting measures, demonstrates the value of this technology. At the same time, we continue to push aggressively to complete the submissions of the Technical Sections to the FDA that are necessary for regulatory review of <b>Mast Out</b>&#174;."
</p>
<p>
Product development expenses decreased by 6%, or $27,000, to $405,000 during the three-month period ended March 31, 2010 in comparison to the same period in 2009. Product development expenses amounted to 31% and 30% of product sales during the quarters ended March 31, 2010 and 2009, respectively.
</p>
<p>
The loss before income taxes was $(65,000) during the three-month period ended March 31, 2010 in comparison to a loss before income taxes of $(36,000) during the same period in 2009. The net loss was $(53,000), or $(0.02) per share, during the three-month period ended March 31, 2010 in comparison to a net loss of $(35,000), or $(0.01) per share, during the same period in 2009.
</p>
<p>
Cash, cash equivalents and short-term investments decreased by 5%, or $246,000, to $4,339,000 at March 31, 2010 as compared to $4,585,000 at December 31, 2009. Stockholders' equity decreased by less than 1%, or $39,000, to $9,583,000 at March 31, 2010 as compared to $9,622,000 at December 31, 2009. The Company had 2,971,000 shares of common stock outstanding as of March 31, 2010.
</p>
<p>
<pre>
                                                          (Unaudited)
                                                       Three Months Ended
                                                            March 31,
                                                     ----------------------
(In thousands, except per share amounts)                2010        2009
                                                     ----------  ----------
Revenues:
Product Sales                                            $1,312      $1,460
Other Revenues                                               --           1
                                                     ----------  ----------
Total Revenues                                            1,312       1,461

Cost and expenses:
Product costs                                               573         740
Product development expenses                                405         432
Sales, marketing and administrative expenses                408         362
                                                     ----------  ----------
Total costs and expenses                                  1,386       1,534
                                                     ----------  ----------

Net operating loss                                          (74)        (73)

Interest and other income                                     9          36
                                                     ----------  ----------

Loss before income taxes                                    (65)        (37)
Income tax benefit                                           12           2
                                                     ----------  ----------
Net loss                                                  $ (53)      $ (35)
                                                     ==========  ==========

Net loss per common share:
Basic                                                    $(0.02)     $(0.01)
Diluted                                                  $(0.02)     $(0.01)
                                                     ==========  ==========

Weighted average common shares outstanding:
Basic                                                     2,971       2,923
Diluted                                                   2,971       2,923


                                                   At March 31,  At December
(In thousands)                                         2010       31, 2009
                                                   ------------ ------------
Cash, cash equivalents and short-term investments       $ 4,339       $4,585
Total assets                                              9,955        9,985
Net working capital                                       5,928        5,944
Stockholders' equity                                    $ 9,583       $9,622
</pre>
</p>
<p>
Our purpose is to create scientifically-proven and practical products that result in a measurable economic impact on 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>
<b>Contact:
</b>Michael F. Brigham
President and Chief Executive Officer
(207) 878-2770 Ext. 3106


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