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  <TITLE> The Immune Response Corporation (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	December 8, 2006
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  	The Immune Response Corporation
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	000-18006
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  	33-0255679
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	5931 Darwin Court, Carlsbad, California
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  	92008
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	(760) 431-7080
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 8.01 Other Events.
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  On December 8, 2006 we issued a press release announcing that we will make a one-for-100 reverse stock split of our common stock. On a pre-split basis we have approximately 900 million basic shares of common stock outstanding as of the end of trading on December 4, 2006. As a result of the reverse stock split, every 100 shares of common stock will be combined into one share of common stock and the total number of basic shares outstanding will be reduced to approximately 9 million. <br><br>The reverse stock split will take effect upon the open of markets on December 20, 2006 and then our common stock will trade under the symbol "IMNRD" for 20 days to designate that it is trading on a post reverse split basis. The stock will resume trading under the symbol &#x2018;IMNR&#x2019; after the 20-day period has expired.<br><br>Our shareholders approved this action at a special meeting on April 11, 2006. <br><br>A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.<br>
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  	Item 9.01 Financial Statements and Exhibits.
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  99.1  Press release dated December 8, 2006
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	The Immune Response Corporation
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  	&nbsp;&nbsp;
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  <I>
  	December 8, 2006
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  	&nbsp;
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  	By:
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  <I>
  	/s/ Michael K. Green
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  	&nbsp;
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  <I>
  	Name: Michael K. Green
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  <I>
  	Title: Chief Operating Officer and Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  	&nbsp;
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  Press release dated December 8, 2006
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_16894.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10712}]
metadata_filer: {"company-data": {"conformed-name": "IMMUNE RESPONSE CORP", "cik": "0000817785", "assigned-sic": "2836", "irs-number": "330255679", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-18006", "film-number": "061266542"}, "business-address": {"street1": "5931 DARWIN COURT", "city": "CARLSBAD", "state": "CA", "zip": "92008", "phone": "7604317080"}, "mail-address": {"street1": "5931 DARWIN COURT", "city": "CARLSBAD", "state": "CA", "zip": "92008"}}
text: The Immune Response Corporation (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  December 8, 2006
  The Immune Response Corporation
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  000-18006
  33-0255679
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  5931 Darwin Court, Carlsbad, California
  92008
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (760) 431-7080
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 8.01 Other Events.
  On December 8, 2006 we issued a press release announcing that we will make a one-for-100 reverse stock split of our common stock. On a pre-split basis we have approximately 900 million basic shares of common stock outstanding as of the end of trading on December 4, 2006. As a result of the reverse stock split, every 100 shares of common stock will be combined into one share of common stock and the total number of basic shares outstanding will be reduced to approximately 9 million.
  The reverse stock split will take effect upon the open of markets on December 20, 2006 and then our common stock will trade under the symbol "IMNRD" for 20 days to designate that it is trading on a post reverse split basis. The stock will resume trading under the symbol 'IMNR' after the 20-day period has expired.
  Our shareholders approved this action at a special meeting on April 11, 2006.
  A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.
  Item 9.01 Financial Statements and Exhibits.
  99.1  Press release dated December 8, 2006
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  The Immune Response Corporation
  December 8, 2006
  By:
  /s/ Michael K. Green
  Name: Michael K. Green
  Title: Chief Operating Officer and Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press release dated December 8, 2006