SEC Comment Letter for IMMUCELL (ICCC) — Jul 19, 2005

IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641)
Date: July 19, 2005 · CIK: 0000811641 · Accession: 0000000000-05-036938

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AI Filing Summary & Sentiment

File numbers found in text: 001-12934

Date

July 8, 2005

Author

Joel Parker

Form

UPLOAD

Company

IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641)

Letter

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

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<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>

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