SEC Company Response from IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298) (IMPM) — Feb 3, 2005
IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298)
Date: Feb. 3, 2005 · CIK: 0001000298 · Accession: 0001193125-05-018587
AI Filing Summary & Sentiment
File numbers found in text: 333-121562
Letter
Acceleration Request
[Letterhead of Impac Mortgage Holdings, Inc.]
February 3, 2005
Via EDGAR and Facsimile (202) 942-9635
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Ms. Karen J. Garnett, Assistant Director,
Division of Corporation Finance
Re: Impac Mortgage Holdings, Inc.
Registration Statement on Form S-3
File No. 333-121562
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Impac Mortgage Holdings, Inc., a Maryland corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective under the Securities Act at 5:00 p.m., Eastern Standard Time, on Monday, February 7, 2005, or as soon as practicable thereafter.
Additionally, the Registrant hereby acknowledges the following:
(i) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(ii) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
Ms. Karen J. Garnett
February 3, 2005
Page 2
(iii) The company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Richard J. Johnson
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CORRESP 1 filename1.htm Acceleration Request [Letterhead of Impac Mortgage Holdings, Inc.] February 3, 2005 Via EDGAR and Facsimile (202) 942-9635 United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Ms. Karen J. Garnett, Assistant Director, Division of Corporation Finance Re: Impac Mortgage Holdings, Inc. Registration Statement on Form S-3 File No. 333-121562 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Impac Mortgage Holdings, Inc., a Maryland corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective under the Securities Act at 5:00 p.m., Eastern Standard Time, on Monday, February 7, 2005, or as soon as practicable thereafter. Additionally, the Registrant hereby acknowledges the following: (i) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Ms. Karen J. Garnett February 3, 2005 Page 2 (iii) The company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, /s/ Richard J. Johnson Richard J. Johnson Executive Vice President and Chief Financial Officer cc: Jeffrey A. Shady, SEC, Division of Corporation Finance (Via Fax: 202-942-9635) Ronald M. Morrison Thomas J. Poletti Katherine J. Blair