<SEC-DOCUMENT>0001213900-16-013722.txt : 20160523
<SEC-HEADER>0001213900-16-013722.hdr.sgml : 20160523
<ACCEPTANCE-DATETIME>20160523100912
ACCESSION NUMBER:		0001213900-16-013722
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20160520
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20160523
DATE AS OF CHANGE:		20160523

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:		161668046

	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>f8k052016_immucellcorp.htm
<DESCRIPTION>CURRENT REPORT
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><BR><B>UNITED STATES</B><BR> <B>SECURITIES AND EXCHANGE COMMISSION</B><BR> Washington, D.C. 20549  <B></B></P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM 8-K</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CURRENT REPORT</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B> <B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Pursuant to Section 13 or 15(d) of the</B><BR> <B>Securities Exchange Act of 1934 </B></P>


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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td colspan="3" style="padding-bottom: 12pt; font-size: 10pt; text-align: center"><b>Date of Report: May 20, 2016</b><br>
(Date of earliest event reported)</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt; text-align: center"><b>ImmuCell Corporation</b><br>
(Exact name of registrant as specified in its charter)</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td style="width: 40%; font-size: 10pt; text-align: center"><b>DE</b><br>
(State or other jurisdiction <br>
of incorporation)</td>
    <td style="width: 20%; font-size: 10pt; text-align: center"><b>001-12934</b><br>
(Commission File Number)</td>
    <td style="width: 40%; font-size: 10pt; text-align: center"><b>01-0382980</b><br>
(IRS Employer <br>
Identification Number)</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>56 Evergreen Drive</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Portland, Maine </b><br>
        (Address of principal executive offices)</P></td>
    <td style="font-size: 10pt">&nbsp;</td>
    <TD STYLE="font-size: 10pt; text-align: center; vertical-align: top"><b>04103</b><br>
(Zip Code)</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt; text-align: center"><br>
<b>207-878-2770</b><br>
(Registrant's telephone number, including area code)</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td colspan="3" style="font-size: 10pt; text-align: center"><b>Not Applicable</b><br>
(Former Name or Former Address, if changed since last report)</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt"><FONT STYLE="font-family: Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt"><FONT STYLE="font-family: Wingdings">o</FONT> Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt"><FONT STYLE="font-family: Wingdings">o</FONT> Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt"><FONT STYLE="font-family: Wingdings">o</FONT> Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>

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

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 4.01 Changes in Registrant&rsquo;s
Certifying Accountant</B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">On May 20, 2016, ImmuCell Corporation
(the &ldquo;Company&rdquo;) engaged RSM US LLP as its Independent Registered Public Accounting Firm for the year ending December
31, 2016. This decision was authorized by the Audit Committee of the Company&rsquo;s Board of Directors and ratified by the Company&rsquo;s
Board of Directors. During the Company's two most recent fiscal years and the subsequent interim period preceding RSM US LLP&rsquo;s
engagement, neither the Company nor anyone on its behalf consulted RSM US LLP regarding either:</P>

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    <TD STYLE="width: 20px; line-height: 115%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD STYLE="text-align: justify; line-height: 115%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&rsquo;s financial statements, and no written report or oral advice was provided to the Company that RSM US LLP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or</FONT></TD></TR>
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    <TD STYLE="width: 20px; line-height: 115%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD STYLE="text-align: justify; line-height: 115%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any matter that was the subject of a &quot;disagreement&quot; or &quot;reportable event&quot; (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and Item 304(a)(1)(v) of Regulation S-K, respectively).</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">The Audit Committee and the Board of
Directors determined that engaging a large, national firm is in the best interest of the Company at this stage in its development.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">On March 2, 2016, Baker Newman &amp; Noyes, LLC (&ldquo;BNN&rdquo;) informed
the Company of its decision not to submit a proposal for the Company&rsquo;s audit services for the year ending December 31, 2016.
BNN believed that, in light of our future growth plans, we would be better served by a larger firm which provides these services
to companies in our industry that are subject to the periodic reporting requirements of the Securities Exchange Act of 1934. BNN
completed its work in auditing the Company&rsquo;s financial statements as of and for the year ended December 31, 2015 and its
customary more limited role with respect to a review of the Company&rsquo;s financial statements as of and for the quarter ended
March 31, 2016. &nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">There were no disagreements between the
Company and BNN on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of BNN, would have caused BNN to make reference to the subject matter
of the disagreements in any of BNN&rsquo;s reports on the Company&rsquo;s financial statements, nor were there any &ldquo;reportable
events&rdquo; as such term is described in Item 304(a)(1)(v) of Regulation S-K. None of such reports contained any adverse opinion
or disclaimer of opinion or were qualified or modified as to uncertainty, audit scope or accounting principles. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 20pt">The information in this item shall not
be deemed &ldquo;filed&rdquo; for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
Act&rdquo;), or otherwise subject to the liabilities of Section 18, nor shall it be deemed incorporated by reference in any of
the Company&rsquo;s filings under the Securities Act or the Exchange Act, except to the extent, if any, expressly set forth by
specific reference in such filing.&nbsp; &nbsp;</P>

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<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 20pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 20pt; text-align: justify">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>

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<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><B></B> <B>IMMUCELL CORPORATION</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 60%"><P STYLE="margin: 0">Dated: May 23, 2016</P>


</TD>
    <TD STYLE="width: 4%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 36%">/s/ &nbsp;Michael F. Brigham</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Michael F. Brigham<BR><I>President, Chief Executive Officer</I><BR>
    <I>and Principal Financial Officer</I></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#9;</P>

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