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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 D4Un85MLaHkI+dfJGasimMuOewD5r/6uVdQf5NFlfaMu7yCn6IZ8NFEJ0qeKq6Ul
 fs0cog08QJx8oDTag+sCJA==

<SEC-DOCUMENT>0000000000-05-036938.txt : 20060518
<SEC-HEADER>0000000000-05-036938.hdr.sgml : 20060518
<ACCEPTANCE-DATETIME>20050719110718
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-036938
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050719

FILED FOR:		

	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:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-063555
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


July 8, 2005

Mr. Michael F. Brigham
President, Chief Executive Officer and Treasurer
ImmuCell Corporation
56 Evergreen Drive
Portland, ME 04103

Re:	ImmuCell Corporation
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 29, 2005
	File No. 001-12934

Dear Mr. Brigham,

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

						Sincerely,


								Joel Parker
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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