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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  filed with the Securities and Exchange Commission on July 13, 2023</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 4.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration
  No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNITED
  STATES</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITIES
  AND EXCHANGE COMMISSION</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WASHINGTON,
  DC 20549</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORM
  S-8</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;
  </FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>ImmuCell
  Corporation</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>01-0382980 </B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or Other Jurisdiction of <BR>
  Incorporation or Organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.) &nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>56
  Evergreen Drive</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Portland,
  ME 04103</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
  of Principal Executive Offices, Zip Code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2017
  Stock Option and Incentive Plan</B></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Michael
  F. Brigham</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>President,
  Chief Executive Officer and Treasurer</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ImmuCell
  Corporation</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>56
  Evergreen Drive</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Portland,
  ME 04103</B></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
  address, including zip code, and telephone number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;,
  &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD></TD>
      <TD></TD>
      <TD>Emerging growth company</TD>
      <TD>&#9744;&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>Explanatory
  Note</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to General Instruction E of Form S-8, this Registration Statement on Form&nbsp;S-8&nbsp;is being filed by ImmuCell Corporation, a Delaware
  corporation (the &ldquo;Registrant&rdquo;) for the purpose of registering an additional 350,000 shares of the Registrant&rsquo;s common
  stock, par value $0.10 per share (the &ldquo;Common Stock&rdquo;) to be issued pursuant to the Registrant&rsquo;s 2017 Stock Option and
  Incentive Plan (the &ldquo;Plan&rdquo;), which shares of Common Stock are securities of the same class and relate to the same employee
  benefit plan as other securities for which Registration Statements on Form S-8 have previously been filed and are effective. Accordingly,
  this Registration Statement incorporates by reference the contents of the Registration Statement on Form S-8 previously filed with the
  Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on March 27, 2020 (File No. 333-237428) relating to the Plan.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
      8.</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibits</B></FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      <BR>
  Number</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">Description</U></B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Incorporation of the Registrant (incorporated by reference to Exhibit 3.1 of the Registrant&rsquo;s 1987 Registration Statement
      No. 33-12722 on Form S-1).</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex32.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Amendment to the Registrant&rsquo;s Certificate of Incorporation effective July 23, 1990 (incorporated by reference to Exhibit
      3.2 of the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27,
      2009).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex33.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Amendment to the Registrant&rsquo;s Certificate of Incorporation effective August 24, 1992 (incorporated by reference to Exhibit
      3.3 of the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27,
      2009).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390016014285/f8k061616a1ex3i_immucellcorp.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Amendment to the Registrant&rsquo;s Certificate of Incorporation effective June 16, 2016 (incorporated by reference to Exhibit
      3.1 of the Registrant&rsquo;s Amended Current Report on Form 8-K/A filed on June 16, 2016).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390018007801/f8k061418ex3-1_immucellcorp.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Amendment to the Registrant&rsquo;s Certificate of Incorporation effective June 18, 2018 (incorporated by reference to Exhibit
      3.1 of the Registrant&rsquo;s Current Report on Form 8-K as filed with the SEC on June 18, 2018).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390020014682/ea122959ex3-1_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Amendment to the Registrant&rsquo;s Certificate of Incorporation effective June 11, 2020 (incorporated by reference to Exhibit
      3.1 of the Registrant&rsquo;s Current Report on Form 8-K filed on June 11, 2020).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex34.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws
      of the Registrant as amended (incorporated by reference to Exhibit 3.4 of the Registrant&rsquo;s Annual Report on Form 10-K for the
      year ended December 31, 2008 as filed with the SEC on March 27, 2009).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312509100006/dex41.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rights
      Agreement dated as of September 5, 1995, between the Registrant and American Stock Transfer and Trust Co., as Rights Agent, which
      includes as Exhibit A thereto the form of Right Certificate and as Exhibit B thereto the Summary of Rights to Purchase Common Stock
      (incorporated by reference to Exhibit 4.1 to the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended
      March 31, 2009 as filed with the SEC on May 5, 2009).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312505137205/dex41a.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">First
      Amendment to Rights Agreement, dated as of June 30, 2005 (incorporated by reference to Exhibit 4.1A to the Registrant&rsquo;s Current
      Report on Form 8-K as filed with the SEC on July 5, 2005).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.10</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex41a.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second
      Amendment to Rights Agreement, dated as of June 30, 2008 (incorporated by reference to Exhibit 4.1A of the Registrant&rsquo;s Annual
      Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27, 2009).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000114420411046680/v231378_ex4-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third
      Amendment to Rights Agreement, dated as of August 9, 2011 (incorporated by reference to Exhibit 4.1 of the Registrant&rsquo;s Quarterly
      Report on Form 10-Q for the three-month period ended June 30, 2011 as filed with the SEC on August 15, 2011).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.12</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390014004257/f8k061614ex4id_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fourth
      Amendment to Rights Agreement, dated as of June 16, 2014 (incorporated by reference to Exhibit 4.1D of the Registrant&rsquo;s Current
      Report on Form 8-K filed on June 17, 2014).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.13</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390015003520/f10q0315ex4i_immucellcorp.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fifth
      Amendment to Rights Agreement, dated as of April 15, 2015 (incorporated by reference to Exhibit 4.1 of the Registrant&rsquo;s Quarterly
      Report on Form 10-Q for the three-month period ended March 31, 2015 as filed with the SEC on May 12, 2015).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.14</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390017008652/f10q0617ex4i_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sixth
      Amendment to Rights Agreement, dated as of August 10, 2017 (incorporated by reference to Exhibit 4.1 of the Registrant&rsquo;s Quarterly
      Report on Form 10-Q for the three-month period ended June 30, 2017 as filed with the SEC on August 14, 2017).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.15</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390022046861/f10q0622ex4-1_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seventh
      Amendment to Rights Agreement, dated as of August 10, 2022 (incorporated by reference to Exhibit 4.1 of the Registrant&rsquo;s Quarterly
      Report on form 10-Q for the three-month period ended June 30, 2022 as filed with the SEC on August 11, 2022).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.16</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390021018473/f10k2020ex4-2_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description
      of Securities Registered Under Section 12 of the Securities Exchange Act of 1934, as amended (incorporated by reference to Exhibit
      4.2 of the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the SEC on March 30,
      2021).</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea181761ex5_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
      of Pierce Atwood LLP</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea181761ex5_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of Pierce Atwood LLP (included in Exhibit 5)</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea181761ex23-2_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of Independent Registered Accounting Firm, Wipfli LLP</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page to this Registration Statement)</A></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/811641/000121390017008652/f10q0617ex10i_immucell.htm" STYLE="-sec-extract: exhibit">2017 Stock Option and Incentive Plan of the Registrant (incorporated by reference to Exhibit 10.1 of the Registrant&rsquo;s Quarterly Report on Form 10-Q for the three-month period ended June 30, 2017 as filed with the SEC on August 14, 2017)</A></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/811641/000121390023024080/f10k2022ex10-7_immucellcorp.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment
      to the 2017 Stock Option and Incentive Plan of the Registrant (incorporated by reference to Exhibit 10.7 of the Registrant&rsquo;s
      Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC on March 29, 2023)</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea181761ex-fee_immucell.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing
      Fee Table</FONT></A></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Portland, State of Maine, on this 13th day of July, 2023.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ImmuCell
  Corporation</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 37%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">/s/ </U></B><U STYLE="text-decoration: none">Michael F. Brigham</U></FONT></TD>
      <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael F. Brigham</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer and Principal Financial Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>POWER
  OF ATTORNEY AND SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  person whose signature appears below hereby makes, constitutes and appoints Michael F. Brigham his or her true and lawful attorney, with
  full power to sign for such person and in such person&rsquo;s name and capacity indicated below, and with full power of substitution
  any and all amendments, including post-effective amendments, to this Registration Statement on Form S-8, and generally to do all such
  things in the names and on the behalf of the undersigned in their capacities as officers and directors to enable the Registrant to comply
  with the provisions of the Securities Act of 1933, as amended,&nbsp;hereby ratifying and confirming such person&rsquo;s signature as
  it may be signed by said attorney to any and all amendments.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 39%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 25%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Gloria J. Basse</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gloria J. Basse</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Michael F. Brigham</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer,&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael F. Brigham</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Financial Officer and Director&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Bobbi Jo Brockmann</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vice President of Sales and Marketing and Director&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bobbi Jo Brockmann</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Bryan
  K. Gathagan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bryan K. Gathagan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Steven
  T. Rosgen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven T. Rosgen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ David S. Tomsche, DVM</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David S. Tomsche, DVM</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Elizabeth S. Toothaker</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Elizabeth S. Toothaker</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Paul R. Wainman</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 13, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paul R. Wainman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-2</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea181761-s8_immucell.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 50095}]
metadata_filer: {"company-data": {"conformed-name": "IMMUCELL CORP /DE/", "cik": "0000811641", "assigned-sic": "2835", "irs-number": "010382980", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-273227", "film-number": "231086497"}, "business-address": {"street1": "56 EVERGREEN DR", "city": "PORTLAND", "state": "ME", "zip": "04103", "phone": "2078782770"}, "mail-address": {"street1": "56 EVERGREEN DRIVE", "city": "PORTLAND", "state": "ME", "zip": "04103"}}
text: As
  filed with the Securities and Exchange Commission on July 13, 2023
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON,
  DC 20549
  FORM
  S-8
  REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933
  ImmuCell
  Corporation
  (Exact
  name of registrant as specified in its charter)
  Delaware
  01-0382980
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  56
  Evergreen Drive
  Portland,
  ME 04103
  (Address
  of Principal Executive Offices, Zip Code)
  2017
  Stock Option and Incentive Plan
  (Full
  title of the plan)
  Michael
  F. Brigham
  President,
  Chief Executive Officer and Treasurer
  ImmuCell
  Corporation
  56
  Evergreen Drive
  Portland,
  ME 04103
  (Name,
  address, including zip code, and telephone number, including area code, of agent for service)
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer",
  "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. ☐
  Explanatory
  Note
  Pursuant
  to General Instruction E of Form S-8, this Registration Statement on Form S-8 is being filed by ImmuCell Corporation, a Delaware
  corporation (the "Registrant") for the purpose of registering an additional 350,000 shares of the Registrant's common
  stock, par value $0.10 per share (the "Common Stock") to be issued pursuant to the Registrant's 2017 Stock Option and
  Incentive Plan (the "Plan"), which shares of Common Stock are securities of the same class and relate to the same employee
  benefit plan as other securities for which Registration Statements on Form S-8 have previously been filed and are effective. Accordingly,
  this Registration Statement incorporates by reference the contents of the Registration Statement on Form S-8 previously filed with the
  Securities and Exchange Commission (the "SEC") on March 27, 2020 (File No. 333-237428) relating to the Plan.
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
      8.
  Exhibits
  Exhibit
  Number
  Description
  4.1
  Certificate
      of Incorporation of the Registrant (incorporated by reference to Exhibit 3.1 of the Registrant's 1987 Registration Statement
      No. 33-12722 on Form S-1).
  4.2
  Certificate
      of Amendment to the Registrant's Certificate of Incorporation effective July 23, 1990 (incorporated by reference to Exhibit
      3.2 of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27,
      2009).
  4.3
  Certificate
      of Amendment to the Registrant's Certificate of Incorporation effective August 24, 1992 (incorporated by reference to Exhibit
      3.3 of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27,
      2009).
  4.4
  Certificate
      of Amendment to the Registrant's Certificate of Incorporation effective June 16, 2016 (incorporated by reference to Exhibit
      3.1 of the Registrant's Amended Current Report on Form 8-K/A filed on June 16, 2016).
  4.5
  Certificate
      of Amendment to the Registrant's Certificate of Incorporation effective June 18, 2018 (incorporated by reference to Exhibit
      3.1 of the Registrant's Current Report on Form 8-K as filed with the SEC on June 18, 2018).
  4.6
  Certificate
      of Amendment to the Registrant's Certificate of Incorporation effective June 11, 2020 (incorporated by reference to Exhibit
      3.1 of the Registrant's Current Report on Form 8-K filed on June 11, 2020).
  4.7
  Bylaws
      of the Registrant as amended (incorporated by reference to Exhibit 3.4 of the Registrant's Annual Report on Form 10-K for the
      year ended December 31, 2008 as filed with the SEC on March 27, 2009).
  4.8
  Rights
      Agreement dated as of September 5, 1995, between the Registrant and American Stock Transfer and Trust Co., as Rights Agent, which
      includes as Exhibit A thereto the form of Right Certificate and as Exhibit B thereto the Summary of Rights to Purchase Common Stock
      (incorporated by reference to Exhibit 4.1 to the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended
      March 31, 2009 as filed with the SEC on May 5, 2009).
  4.9
  First
      Amendment to Rights Agreement, dated as of June 30, 2005 (incorporated by reference to Exhibit 4.1A to the Registrant's Current
      Report on Form 8-K as filed with the SEC on July 5, 2005).
  4.10
  Second
      Amendment to Rights Agreement, dated as of June 30, 2008 (incorporated by reference to Exhibit 4.1A of the Registrant's Annual
      Report on Form 10-K for the year ended December 31, 2008 as filed with the SEC on March 27, 2009).
  4.11
  Third
      Amendment to Rights Agreement, dated as of August 9, 2011 (incorporated by reference to Exhibit 4.1 of the Registrant's Quarterly
      Report on Form 10-Q for the three-month period ended June 30, 2011 as filed with the SEC on August 15, 2011).
  4.12
  Fourth
      Amendment to Rights Agreement, dated as of June 16, 2014 (incorporated by reference to Exhibit 4.1D of the Registrant's Current
      Report on Form 8-K filed on June 17, 2014).
  4.13
  Fifth
      Amendment to Rights Agreement, dated as of April 15, 2015 (incorporated by reference to Exhibit 4.1 of the Registrant's Quarterly
      Report on Form 10-Q for the three-month period ended March 31, 2015 as filed with the SEC on May 12, 2015).
  4.14
  Sixth
      Amendment to Rights Agreement, dated as of August 10, 2017 (incorporated by reference to Exhibit 4.1 of the Registrant's Quarterly
      Report on Form 10-Q for the three-month period ended June 30, 2017 as filed with the SEC on August 14, 2017).
  4.15
  Seventh
      Amendment to Rights Agreement, dated as of August 10, 2022 (incorporated by reference to Exhibit 4.1 of the Registrant's Quarterly
      Report on form 10-Q for the three-month period ended June 30, 2022 as filed with the SEC on August 11, 2022).
  4.16
  Description
      of Securities Registered Under Section 12 of the Securities Exchange Act of 1934, as amended (incorporated by reference to Exhibit
      4.2 of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the SEC on March 30,
      2021).
  5*
  Opinion
      of Pierce Atwood LLP
  23.1*
  Consent
      of Pierce Atwood LLP (included in Exhibit 5)
  23.2*
  Consent
      of Independent Registered Accounting Firm, Wipfli LLP
  24.1*
  Power of Attorney (included on the signature page to this Registration Statement)
  99.1
  2017 Stock Option and Incentive Plan of the Registrant (incorporated by reference to Exhibit 10.1 of the Registrant's Quarterly Report on Form 10-Q for the three-month period ended June 30, 2017 as filed with the SEC on August 14, 2017)
  99.2
  Amendment
      to the 2017 Stock Option and Incentive Plan of the Registrant (incorporated by reference to Exhibit 10.7 of the Registrant's
      Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC on March 29, 2023)
  107.1*
  Filing
      Fee Table
  *
  Filed
  herewith
  II-
  1
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Portland, State of Maine, on this 13th day of July, 2023.
  ImmuCell
  Corporation
  By:
  /s/
  Michael F. Brigham
  Michael F. Brigham
  President, Chief Executive Officer and Principal Financial Officer
  POWER
  OF ATTORNEY AND SIGNATURES
  Each
  person whose signature appears below hereby makes, constitutes and appoints Michael F. Brigham his or her true and lawful attorney, with
  full power to sign for such person and in such person's name and capacity indicated below, and with full power of substitution
  any and all amendments, including post-effective amendments, to this Registration Statement on Form S-8, and generally to do all such
  things in the names and on the behalf of the undersigned in their capacities as officers and directors to enable the Registrant to comply
  with the provisions of the Securities Act of 1933, as amended, hereby ratifying and confirming such person's signature as
  it may be signed by said attorney to any and all amendments.
  Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.
  Signature
  Title
  Date
  /s/ Gloria J. Basse
  Director
  July 13, 2023
  Gloria J. Basse
  /s/ Michael F. Brigham
  President, Chief Executive Officer,
  July 13, 2023
  Michael F. Brigham
  Principal Financial Officer and Director
  /s/ Bobbi Jo Brockmann
  Vice President of Sales and Marketing and Director
  July 13, 2023
  Bobbi Jo Brockmann
  /s/ Bryan
  K. Gathagan
  Director
  July 13, 2023
  Bryan K. Gathagan
  /s/ Steven
  T. Rosgen
  Director
  July 13, 2023
  Steven T. Rosgen
  /s/ David S. Tomsche, DVM
  Director
  July 13, 2023
  David S. Tomsche, DVM
  /s/ Elizabeth S. Toothaker
  Controller
  July 13, 2023
  Elizabeth S. Toothaker
  /s/ Paul R. Wainman
  Director
  July 13, 2023
  Paul R. Wainman
  II-2