SEC Comment Letter 0000000000-24-003677 to IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641) (ICCC)
IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641)
Date: April 5, 2024 · CIK: 0000811641 · Accession: 0000000000-24-003677
AI Filing Summary & Sentiment
File numbers found in text: 333-278438
Letter
United States securities and exchange commission logo April 5, 2024 Michael Brigham Chief Executive Officer ImmuCell Corporation 56 Evergreen Drive Portland, ME 04103 Re:ImmuCell Corporation Registration Statement on Form S-3 Filed April 1, 2024 File No. 333-278438 Dear Michael Brigham: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Norwood P. Beveridge, Esq.
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United States securities and exchange commission logo
April 5, 2024
Michael Brigham
Chief Executive Officer
ImmuCell Corporation
56 Evergreen Drive
Portland, ME 04103
Re:ImmuCell Corporation
Registration Statement on Form S-3
Filed April 1, 2024
File No. 333-278438
Dear Michael Brigham:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Norwood P. Beveridge, Esq.