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<SEC-DOCUMENT>0001102624-10-000509.txt : 20101108
<SEC-HEADER>0001102624-10-000509.hdr.sgml : 20101108
<ACCEPTANCE-DATETIME>20101108165010
ACCESSION NUMBER:		0001102624-10-000509
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20101108
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20101108
DATE AS OF CHANGE:		20101108

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:		101172973

	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: November  08, 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 November 8th, 2010 ImmuCell Corporation (the "Company") issued a press release announcing financial results for the three-month period ended September 30, 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 November  08, 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: November  08, 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 November  08, 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 Third Quarter of 2010 </b>
<p>PORTLAND, ME -- (Marketwire - November  08, 2010) -  ImmuCell Corporation (NASDAQ: ICCC) today
announced the results of its operations for the three-month and nine-month
periods ended September 30, 2010.
</p>
<p>
"We sold our 10,000,000th dose of First Defense&#174; during the third quarter.
This milestone demonstrates the value of our technology and the long-term
market acceptance of our product," commented Michael F. Brigham, President
and CEO. "We did experience a 4% year-to-date decrease in domestic sales of
First Defense&#174;. Competition for resources that dairy producers allocate to
their calf enterprises has been increased by the severe economic challenges
that producers have been facing since the start of the current down cycle
in 2008 and by the many new products that have been introduced to the calf
market."
</p>
<p>
"We finalized our manufacturing plans for Mast Out&#174; during the third
quarter by signing agreements with Lonza Sales Ltd. of Basel, Switzerland
and Norbrook Laboratories Ltd. of Newry, Northern Ireland," commented Dr.
Joseph H. Crabb, Vice President and Chief Scientific Officer. "Not only are
these steps critical for FDA approval of our Mast Out&#174; production process,
but these companies are world class manufacturing organizations."
</p>
<p>
For the three-month period ended September 30, 2010, product sales
decreased by 14%, or $137,000, to $874,000 in comparison to the same period
in 2009. For the nine-month period ended September 30, 2010, product sales
decreased by 6%, or $208,000, to $3,263,000 in comparison to the same
period in 2009. Year-to-date domestic sales decreased by approximately 3%,
while foreign sales declined by 19%.
</p>
<p>
The net loss was $(197,000), or $(0.07) per share, during the three-month
period ended September 30, 2010 in comparison to a net loss of $(19,000),
or $(0.01) per share, during the same period in 2009. The net loss was
$(257,000), or $(0.09) per share, during the nine-month period ended
September 30, 2010 in comparison to a net loss of $(201,000), or $(0.07)
per share, during the same period in 2009.
</p>
<p>
Cash, cash equivalents and short-term investments increased by 10%, or
$473,000, to $5,058,000 at September 30, 2010 as compared to $4,585,000 at
December 31, 2009. Proceeds from bank debt received during the third
quarter of 2010 aggregated $970,000, net of debt issuance costs and
repayments made prior to October 1, 2010. Stockholders' equity decreased by
3%, or $270,000, to $9,352,000 at September 30, 2010 as compared to
$9,622,000 at December 31, 2009. The Company had 2,971,000 shares of common
stock outstanding as of September 30, 2010.
</p>
<p>
<br>
<pre>
                                        (Unaudited)        (Unaudited)
                                   Three Months Ended   Nine Months Ended
(In thousands, except per share       September 30,        September 30,
 amounts)                             2010      2009      2010      2009
                                    --------  --------  --------  --------
Revenues:
Product Sales                       $    874  $  1,011  $  3,263  $  3,472
Other Revenues                            --         1         2         3
                                    --------  --------  --------  --------
Total Revenues                           874     1,012     3,265     3,475

Cost and expenses:
Product costs                            516       412     1,548     1,665
Product development expenses             312       328     1,051     1,250
Sales, marketing  and
 administrative expenses                 393       311     1,133       987
                                    --------  --------  --------  --------
Total costs and expenses               1,221     1,051     3,732     3,902
                                    --------  --------  --------  --------

Net operating loss                      (347)      (39)     (467)     (427)

Interest and other income                 (3)       19        15        88
                                    --------  --------  --------  --------

Loss before income taxes                (350)      (20)     (452)     (339)
Income tax benefit                      (153)       (1)     (195)     (138)
                                    --------  --------  --------  --------
Net loss                            $   (197) $    (19) $   (257) $   (201)
                                    ========  ========  ========  ========

Net loss per common share:
Basic                               $  (0.07) $  (0.01) $  (0.09) $  (0.07)
Diluted                             $  (0.07) $  (0.01) $  (0.09) $  (0.07)
                                    ========  ========  ========  ========

Weighted average common shares
 outstanding:
Basic                                  2,971     2,971     2,971     2,955
Diluted                                2,971     2,971     2,971     2,955



                                     At September 30,     At December 31,
(In thousands)                             2010                 2009
                                    ------------------  ------------------
Cash, cash equivalents and
 short-term investments             $            5,058  $            4,585
Total assets                                    10,771               9,985
Net working capital                              6,652               5,944
Stockholders' equity                $            9,352  $            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 web-site (http://www.immucell.com).

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


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