Dec 21 (Reuters) - Immuron Ltd IMC.AX
* Immuron Ltd files for U.S. IPO of up to $17.25 million - SEC filing
* Immuron Ltd says intend to apply for a listing of the ADSs on the Nasdaq Capital Market under the symbol "IMROY"
* Immuron Ltd says Joseph Gunnar & Co underwriting the IPO
* Immuron Ltd says proposed IPO price is an estimate solely for purpose of calculating SEC registration fee Source text for Eikon: Further company coverage: IMC.AX