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 Commissions 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 staffs 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 |