<SEC-DOCUMENT>0001213900-18-016275-index.html : 20181120
<SEC-HEADER>0001213900-18-016275.hdr.sgml : 20181120
<ACCEPTANCE-DATETIME>20181120124629
ACCESSION NUMBER:		0001213900-18-016275
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20181120
DATE AS OF CHANGE:		20181120

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:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-228479
		FILM NUMBER:		181194924

	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>S-3
<SEQUENCE>1
<FILENAME>fs32018_immucellcorp.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
Document 1 - file: fs32018_immucellcorp.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>fs32018ex5-1_immucellcorp.htm
<DESCRIPTION>OPINION OF PIERCE ATWOOD LLP
<TEXT>
Document 2 - file: fs32018ex5-1_immucellcorp.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>fs32018ex23-2_immucellcorp.htm
<DESCRIPTION>CONSENT OF RSM US LLP
<TEXT>
Document 3 - file: fs32018ex23-2_immucellcorp.htm

</DOCUMENT>
</SEC-DOCUMENT>