If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

 

PART I — REGISTRANT INFORMATION

 

Impac Mortgage Holdings, Inc.

Full Name of Registrant

Former Name if Applicable

19500 Jamboree Road

Address of Principal Executive Office (Street and Number)

Irvine, California  92612

City, State and Zip Code

 

PART II — RULES 12b-25(b) AND (c)

 

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

 

	(a)	The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
o	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

 

 

PART III — NARRATIVE

 

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

 

Impac Mortgage Holdings, Inc. (the “Company”) is unable to file its report on Form 10-Q for the quarter ended September 30, 2007 within the prescribed time period primarily as the Company needs more time to properly account for and prepare disclosures associated with its recently discontinued warehouse lending operations, commercial operations and the cessation of the origination and purchase of non-prime mortgage loans.

 

Although the Company will not be able to file its Quarterly Report on Form 10-Q for the quarter ended September 30, 2007 by November 14, 2007 (the fifth calendar day following the prescribed due date for the Company’s Form 10-Q), it plans to file the Form 10-Q as soon as practicable.

 

(Attach extra Sheets if Needed)

PART IV — OTHER INFORMATION

 

(1)		Name and telephone number of person to contact in regard to this notification
		Ron Morrison		(949)		475-3600
		(Name)		(Area Code)		(Telephone Number)
(2)		Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed ? If answer is no, identify report(s).
						x Yes    o No
(3)		Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
						x Yes    o No
		If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

 

The Company anticipates a significant change in its results of operations as it will experience a greater loss for the quarterly period ended September 30, 2007 as compared to the corresponding period for the last fiscal year.  For the reasons stated above under Part III, which information is incorporated herein by its reference, the Company is unable to provide at this time a reasonable estimate of the results for the quarterly period ended September 30, 2007.

 

Impac Mortgage Holdings, Inc.

(Name of Registrant as Specified in Charter)

 

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date	November 13, 2007		By	/s/ Ron Morrison
				Ron Morrison
				General Counsel

 

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

 

	ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).