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Robert C. Bruce c/o Oakmont Advisory Group 477 Congress Street Portland, Maine 04102 Tel: 207-553-2177 Via Email

Key Takeaway: c/o Oakmont Advisory Group Portland, Maine 04102 Joseph H. Crabb, Ph.D. Chairman of the Board of Directors Re: Resignation from the Immucell Board of Directors I am writing to tender my resignation from the Board of Directors of Immucell Corporation (the Company ), effectiv

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c/o Oakmont Advisory Group
Portland, Maine 04102
Joseph H. Crabb, Ph.D.
Chairman of the Board of Directors
Re: Resignation from the Immucell Board of Directors
I am writing to tender my resignation from the Board of Directors of Immucell
Corporation (the Company ), effective February 28, 2011, or such earlier date as the Company elects a replacement director. If, in your opinion, no replacement director is needed (in order to fill the financial expert qualifications
required for the Chair of the Audit Committee), then please consider this resignation to be effective as of December 31, 2010.
decision to resign from the Company s board of directors is not the result of any disagreement with the Company s operations, policies or procedures.
I have appreciated the opportunity to serve on the Company s board and wish you and the Company the best as you continue to move forward with Mast-Out and the other initiatives you are pursuing.
Cc: David J. Champoux, Esq.
Last updated: Dec 20, 2010