[Letterhead of Impac Mortgage Holdings, Inc.]
May 29, 2009
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
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Attn: |
Jennifer Gowetski, Esq. |
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Senior Counsel |
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Re: |
Impac Mortgage Holdings, Inc. |
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Preliminary Proxy Statements on Schedule 14A |
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File No. 001-14100 |
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Filed May 11, 2009 |
Dear Ms. Gowetski:
Based upon the Securities and Exchange Commission’s (the “Commission”) review of the above-referenced filings, the Commission issued a comment letter, dated May 21, 2009. As requested in the comment letter and in conjunction with the response to the comment letter, Impac Mortgage Holdings, Inc. (the “Company”) hereby acknowledges that:
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it is responsible for the adequacy and accuracy of the disclosure in filings made by the Company; |
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staff comments received from or changes made to disclosure in response to comments by the staff of the Commission in the filings do not foreclose the Commission from taking any action with respect to the Company’s filings; and |
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the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any other questions concerning this letter, you may contact me at (949) 475-3600.
Very truly yours,
Impac Mortgage Holdings, Inc.
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/s/ Todd R. Taylor |
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Todd R. Taylor
Chief Financial Officer
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cc: |
Ronald M. Morrison, General Counsel |
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Katherine J. Blair, K&L Gates |