<SEC-DOCUMENT>0001144204-12-069272.txt : 20130308
<SEC-HEADER>0001144204-12-069272.hdr.sgml : 20130308
<ACCEPTANCE-DATETIME>20121221160132
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-12-069272
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121221

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:		CORRESP

	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
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<P STYLE="font: bold 24pt Times New Roman, Times, Serif; margin: 0pt 0; color: gray">ImmuCell</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 0; font-size: 10pt">Mr. Jim B. Rosenberg</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 0; font-size: 10pt; text-align: right">December 21, 2012</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Assistant Chief Accountant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">RE: ImmuCell Corporation, File No. 001-12934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Rosenberg:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I am writing in response to your letter
dated December 11, 2012.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">First, I would like to confirm in writing
that we acknowledge that ImmuCell is responsible for the adequacy and accuracy of the disclosures in our filings. We understand
that any comments from SEC staff or changes in disclosure in response to any SEC staff comment do not foreclose the SEC from taking
any action with respect to the filings. Further, we will not assert the SEC comment as a defense in any proceedings initiated by
the SEC or any person under the federal securities laws of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Thank you for pointing out our administrative
oversight in not including the complete, current disclosure in item 4 of Exhibit 31 that is currently required by Item 601(b)(31)
of Regulation S-K. This omission was unintentional. We have no problem making the correct disclosure now and retroactively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I made the following request verbally to
your staff accountant, Sasha Parikh, and it was denied. I respectfully request in writing that our request be reconsidered. We
propose to correct this error by filing the corrected Exhibit 31 under a Form 8-K referencing that such filing is effective retroactively
to the four filings noted in your letter. This would save us a great deal of administrative time and expense, and I believe it
would serve our shareholders better by directing them only to the amendment itself and avoid confusing them with an amended filing
of the entire document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I do not want to take away any priority
from my request above. I believe this is the best way to go and would satisfy the needs of all parties. However, if you find it
impossible to agree, I would like to offer a second choice. If you will not permit us to file one Form 8-K with the revised Exhibit
31 explaining the impact on all four filings, we propose to file only the revised Exhibit 31 with the Form 10-K/A and three Forms
10-Q/A. We do not want to mislead our shareholders by making an amended filing of the entire document when the only change pertains
to Exhibit 31. I fear that shareholders may be confused into looking for changes in the core document if we file it all again.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We propose to make this filing within ten business days of your
acceptance of our request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Michael F. Brigham</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Michael F. Brigham</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">President and CEO</P>



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