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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

AI Filing Summary & Sentiment

File numbers found in text: 333-278438

Date
April 5, 2024
Author
IMMUCELL CORPORATION
Form
CORRESP
Company
IMMUCELL CORP /DE/ (ICCC) (CIK 0000811641)

Letter

Re: ImmuCell Corporation

April 5, 2024

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

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

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CORRESP
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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