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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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  	April 19, 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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  ___________<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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  	Item 3.02 Unregistered Sales of Equity Securities.
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  As previously reported, in 2006 we closed a private placement of secured convertible notes and warrants to accredited investors.  The total notes issued were for an aggregate amount of $8,000,000.  The conversion price of the notes is $0.02 per share.  As of April 18, 2006, the outstanding principal balance of the notes was $8,000,000.  <br><br>On April 19, 2006, one of these noteholders converted $12,500 of outstanding principal balance plus accrued interest of $119.44 into 630,973 shares of common stock pursuant to the terms of his note at $0.02 per share.  <br> <br>As previously reported, in 2005 we issued a secured convertible debenture to Cornell Capital Partners, LP ("Cornell Capital") with an original principal amount of $1,000,000.  The original conversion price of the debenture was $0.6315 per share, but this was adjusted pursuant to a "ratchet" antidilution provision on February 8, 2006 to $0.02 per share.  As of April 19, 2006, the outstanding principal balance of the debenture was $368,330.  <br><br>On April 20, 2006, Cornell Capital converted $220,000 of the outstanding principal balance of the debenture into 11,000,000 shares of common stock pursuant to the terms of the debenture at the adjusted $0.02 per share.  <br> <br>The 630,973 note conversion shares were issued to the accredited investor noteholder and the 11,000,000 debenture conversion shares were issued to Cornell Capital pursuant to the Securities Act Section 3(a)(9) registration exemption.
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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>
  	April 21, 2006
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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 & Chief Financial Officer
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_11801.htm", "description": "LIVE FILING", "secsgml_size_bytes": 9758}]
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": "06773181"}, "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):
  April 19, 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 3.02 Unregistered Sales of Equity Securities.
  As previously reported, in 2006 we closed a private placement of secured convertible notes and warrants to accredited investors.  The total notes issued were for an aggregate amount of $8,000,000.  The conversion price of the notes is $0.02 per share.  As of April 18, 2006, the outstanding principal balance of the notes was $8,000,000.
  On April 19, 2006, one of these noteholders converted $12,500 of outstanding principal balance plus accrued interest of $119.44 into 630,973 shares of common stock pursuant to the terms of his note at $0.02 per share.
  As previously reported, in 2005 we issued a secured convertible debenture to Cornell Capital Partners, LP ("Cornell Capital") with an original principal amount of $1,000,000.  The original conversion price of the debenture was $0.6315 per share, but this was adjusted pursuant to a "ratchet" antidilution provision on February 8, 2006 to $0.02 per share.  As of April 19, 2006, the outstanding principal balance of the debenture was $368,330.
  On April 20, 2006, Cornell Capital converted $220,000 of the outstanding principal balance of the debenture into 11,000,000 shares of common stock pursuant to the terms of the debenture at the adjusted $0.02 per share.
  The 630,973 note conversion shares were issued to the accredited investor noteholder and the 11,000,000 debenture conversion shares were issued to Cornell Capital pursuant to the Securities Act Section 3(a)(9) registration exemption.
  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
  April 21, 2006
  By:
  /s/ Michael K. Green
  Name: Michael K. Green
  Title: Chief Operating Officer & Chief Financial Officer