SEC Company Response from IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298) (IMPM) — Aug 31, 2005
IMPAC MORTGAGE HOLDINGS INC (IMPM) (CIK 0001000298)
Date: Aug. 31, 2005 · CIK: 0001000298 · Accession: 0001193125-05-177961
AI Filing Summary & Sentiment
Referenced dates: July 21, 2005
Letter
Via EDGAR United States Securities and Exchange Commission Impac Mortgage Holdings, Inc. Item 4.01 Form 8-K Filed June 10, 2005 File No. 1-14100
Dear Mr. Maulbeck:
Based upon the Commission’s review of the above-referenced filing, the Commission issued a comment letter dated July 21, 2005 (the “SEC Comment Letter”). On behalf of Impac Mortgage Holdings, Inc., a Maryland corporation (the “Company”), as transmitted pursuant to Rule 101(a) of Regulation S-T, the following is to document our understanding with respect to the status of the SEC Comment Letter containing the staff’s comments with respect to the above-referenced filings.
Pursuant to a telephone conversation on August 30, 2005 with Jeffrey A. Shady of the Division of Corporation Finance, we understand that the Commission has no further comments on the above-referenced filing with respect to the SEC Comment Letter.
Sincerely,
/s/ Katherine J. Blair
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CORRESP 1 filename1.htm Response Letter Katherine J. Blair 310.552.5017 August 31, 2005 Fax: 310.552.5001 kblair@klng.com Via EDGAR Mr. Mathew Maulbeck Staff Accountant United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Impac Mortgage Holdings, Inc. Item 4.01 Form 8-K Filed June 10, 2005 File No. 1-14100 Dear Mr. Maulbeck: Based upon the Commission’s review of the above-referenced filing, the Commission issued a comment letter dated July 21, 2005 (the “SEC Comment Letter”). On behalf of Impac Mortgage Holdings, Inc., a Maryland corporation (the “Company”), as transmitted pursuant to Rule 101(a) of Regulation S-T, the following is to document our understanding with respect to the status of the SEC Comment Letter containing the staff’s comments with respect to the above-referenced filings. Pursuant to a telephone conversation on August 30, 2005 with Jeffrey A. Shady of the Division of Corporation Finance, we understand that the Commission has no further comments on the above-referenced filing with respect to the SEC Comment Letter. Sincerely, /s/ Katherine J. Blair Katherine J. Blair cc: Richard J. Johnson Gretchen D. Verdugo Ronald M. Morrison