<SEC-DOCUMENT>0001213900-23-056706-index.html : 20230713
<SEC-HEADER>0001213900-23-056706.hdr.sgml : 20230713
<ACCEPTANCE-DATETIME>20230713142858
ACCESSION NUMBER:		0001213900-23-056706
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20230713
DATE AS OF CHANGE:		20230713
EFFECTIVENESS DATE:		20230713

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273227
		FILM NUMBER:		231086497

	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-8
<SEQUENCE>1
<FILENAME>ea181761-s8_immucell.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
Document 1 - file: ea181761-s8_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ea181761ex5_immucell.htm
<DESCRIPTION>OPINION OF PIERCE ATWOOD LLP
<TEXT>
Document 2 - file: ea181761ex5_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ea181761ex23-2_immucell.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM, WIPFLI LLP
<TEXT>
Document 3 - file: ea181761ex23-2_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ea181761ex-fee_immucell.htm
<DESCRIPTION>FILING FEE TABLE
<TEXT>
Document 4 - file: ea181761ex-fee_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: ex5_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>ex5_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: ex5_002.jpg

</DOCUMENT>
</SEC-DOCUMENT>