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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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  	May 1, 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>
  	(Zip Code)
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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>
  </P>
  <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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  	Item 1.02 Termination of a Material Definitive Agreement.
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  On May 1, 2006, we issued a 20-day notice to Cornell Capital Partners, LP ("Cornell") to terminate (without cause) our Standby Equity Distribution Agreement (the "SEDA") dated July 15, 2005.  Pursuant to the terms of the SEDA and as previously reported, we have utilized a total of $5,100,000 of the original $15,000,000 commitment and issued 39,718,835 shares of our common stock at an average price per share of $0.1218 overall. All of these shares were issued to Cornell pursuant to the Securities Act Section 4(2) registration exemption.
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  	Item 8.01 Other Events.
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  On May 1, 2006, we paid the final principal balance plus interest totaling $157,653.27 to Cornell on the $1,000,000 Secured Convertible Debenture that we issued to Cornell on August 4, 2005.  The Secured Convertible Debenture was originally scheduled to mature on August 4, 2006.  The early payoff came as a result of two partial conversions of the Secured Convertible Debenture into common stock, as previously reported.  The first conversion on March 8, 2006 converted $31,670 of principal into 1,583,500 shares of common stock.  The second conversion on April 20, 2006 converted $220,000 of principal into 11,000,000 shares of common stock.  All of these shares were issued to Cornell pursuant to the Securities Act Section 3(a)(9) registration exemption.  <br><br>As part of the final payment, we have requested the release of 14,285,705 shares of our common stock held as security for the Secured Convertible Debenture under a Pledge and Escrow Agreement with Cornell and David Gonzalez, Esq., as escrow agent.  Upon release of the common stock, the shares will be cancelled.
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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>
  	May 2, 2006
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  <I>
  	By:
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  <I>
  	/s/ Michael K. Green
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  <I>
  	Name: Michael K. Green
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  	Title: Chief Operating Officer and Chief Financial Officer
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_12076.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10074}]
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": "06799824"}, "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):
  May 1, 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 1.02 Termination of a Material Definitive Agreement.
  On May 1, 2006, we issued a 20-day notice to Cornell Capital Partners, LP ("Cornell") to terminate (without cause) our Standby Equity Distribution Agreement (the "SEDA") dated July 15, 2005.  Pursuant to the terms of the SEDA and as previously reported, we have utilized a total of $5,100,000 of the original $15,000,000 commitment and issued 39,718,835 shares of our common stock at an average price per share of $0.1218 overall. All of these shares were issued to Cornell pursuant to the Securities Act Section 4(2) registration exemption.
  Item 8.01 Other Events.
  On May 1, 2006, we paid the final principal balance plus interest totaling $157,653.27 to Cornell on the $1,000,000 Secured Convertible Debenture that we issued to Cornell on August 4, 2005.  The Secured Convertible Debenture was originally scheduled to mature on August 4, 2006.  The early payoff came as a result of two partial conversions of the Secured Convertible Debenture into common stock, as previously reported.  The first conversion on March 8, 2006 converted $31,670 of principal into 1,583,500 shares of common stock.  The second conversion on April 20, 2006 converted $220,000 of principal into 11,000,000 shares of common stock.  All of these shares were issued to Cornell pursuant to the Securities Act Section 3(a)(9) registration exemption.
  As part of the final payment, we have requested the release of 14,285,705 shares of our common stock held as security for the Secured Convertible Debenture under a Pledge and Escrow Agreement with Cornell and David Gonzalez, Esq., as escrow agent.  Upon release of the common stock, the shares will be cancelled.
  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
  May 2, 2006
  By:
  /s/ Michael K. Green
  Name: Michael K. Green
  Title: Chief Operating Officer and Chief Financial Officer