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 | |