SEC Comment Letter for IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298) (IMPM) — Aug 4, 2022
IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298)
Date: Aug. 4, 2022 · CIK: 0001000298 · Accession: 0000000000-22-008285
AI Filing Summary & Sentiment
File numbers found in text: 001-14100
Letter
United States securities and exchange commission logo August 4, 2022 Jon Gloeckner Senior Vice President, Treasurer & Financial Reporting Impac Mortgage Holdings, Inc. 19500 Jamboree Road Irvine, California 92612 Re:Impac Mortgage Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2021 Filed March 11, 2022 File No. 001-14100 Dear Mr. Gloeckner: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
August 4, 2022
Jon Gloeckner
Senior Vice President, Treasurer & Financial Reporting
Impac Mortgage Holdings, Inc.
19500 Jamboree Road
Irvine, California 92612
Re:Impac Mortgage Holdings, Inc.
Form 10-K for the fiscal year ended December 31, 2021
Filed March 11, 2022
File No. 001-14100
Dear Mr. Gloeckner:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction