SEC Company Response from IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298) (IMPM) — Oct 17, 2022
IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298)
Date: Oct. 17, 2022 · CIK: 0001000298 · Accession: 0001104659-22-109279
AI Filing Summary & Sentiment
File numbers found in text: 333-266167
Letter
19500 Jamboree Road
Irvine, CA 92612
949.475.3600
October 17, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Impac Mortgage Holdings, Inc.
Registration Statement on Form S-4, as amended (File No. 333-266167)
Acceleration Request
Ladies and Gentlemen:
Impac Mortgage Holdings, Inc. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:30 p.m., Eastern time, on October 18, 2022, or as soon thereafter as practicable.
Please notify Craig Miller of Manatt, Phelps & Phillips, LLP at (415) 291-7415 or Veronica Lah of Manatt, Phelps & Phillips, LLP at (310) 312-4130 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.
Sincerely,
IMPAC MORTGAGE HOLDINGS, INC.
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19500 Jamboree Road
Irvine, CA 92612
949.475.3600
October 17, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re:
Impac Mortgage Holdings, Inc.
Registration Statement on Form S-4, as amended (File No. 333-266167)
Acceleration Request
Ladies and Gentlemen:
Impac Mortgage Holdings, Inc. hereby requests
that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as
amended, be accelerated to 4:30 p.m., Eastern time, on October 18, 2022, or as soon thereafter as practicable.
Please notify Craig Miller of Manatt, Phelps &
Phillips, LLP at (415) 291-7415 or Veronica Lah of Manatt, Phelps & Phillips, LLP at (310) 312-4130 as soon as possible as to
the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and
cooperation in this matter.
Sincerely,
IMPAC MORTGAGE HOLDINGS, INC.
By:
/s/ Joseph Joffrion
General Counsel