Exhibit 16.1
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November 18, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated November 17, 2008, of Impac Mortgage Holdings, Inc. and are in agreement with the statements contained in the second and third paragraphs on page two therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Regarding the registrant’s statement concerning the lack of internal control to prepare financial statements, included in the third paragraph on page two therein, we had considered such matter in determining the nature, timing and extent of procedures performed in our audit of the registrant’s 2007 financial statements.
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