Correspondence 0001213900-24-030781 from IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641) (ICCC)
IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641)
Date: April 5, 2024 · CIK: 0000811641 · Accession: 0001213900-24-030781
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File numbers found in text: 333-278438
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CORRESP
1
filename1.htm
April 5, 2024
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:
ImmuCell Corporation
Registration Statement on Form S-3
File No. 333-278438
Ladies and Gentlemen:
ImmuCell Corporation hereby requests that the effective date and time
of the above referenced Registration Statement bes accelerated to 5:00 pm on April 9, 2024 or as soon thereafter as practicable, pursuant
to Rule 461 of the Securities Act of 1933, as amended.
Very truly yours,
IMMUCELL CORPORATION
By:
/s/ Michael Brigham
Name:
Michael Brigham
Title:
President, Chief Executive Officer and Treasurer