<SEC-DOCUMENT>0001213900-24-028881-index.html : 20240401
<SEC-HEADER>0001213900-24-028881.hdr.sgml : 20240401
<ACCEPTANCE-DATETIME>20240401171153
ACCESSION NUMBER:		0001213900-24-028881
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20240401
DATE AS OF CHANGE:		20240401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUCELL CORP /DE/
		CENTRAL INDEX KEY:			0000811641
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				010382980
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-278438
		FILM NUMBER:		24810826

	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>ea0202691-s3_immucell.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
Document 1 - file: ea0202691-s3_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ea020269101ex5-1_immucell.htm
<DESCRIPTION>OPINION OF LOEB & LOEB LLP
<TEXT>
Document 2 - file: ea020269101ex5-1_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ea020269101ex23-2_immucell.htm
<DESCRIPTION>CONSENT OF WIPFLI LLP
<TEXT>
Document 3 - file: ea020269101ex23-2_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ea020269101ex-fee_immucell.htm
<DESCRIPTION>FILING FEE TABLE
<TEXT>
Document 4 - file: ea020269101ex-fee_immucell.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: ex5-1_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>ex5-1_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: ex5-1_002.jpg

</DOCUMENT>
</SEC-DOCUMENT>