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- 10-K Annual report
- 10.8 Employment Agreement Between Impac Funding Corp. and Ronald Morrison
- 10.10 Amendment No. 2 to 2001 Stock Option, Deferred Stock & Restricted Stock Plan
- 23.1 Consent of KPMG LLP
- 31.1 Section 302 Certification of CEO
- 31.2 Section 302 Certification of CFO
- 32.1 Section 906 Certifications of CEO & CFO
Exhibit 23.1
Independent Auditors’ Consent
The Board of Directors
Impac Mortgage Holdings, Inc.:
We consent to the incorporation by reference in the registration statements (No. 333-12025, No. 333-68128, No. 333-83650, and No. 333-106647) on Form S-8 and registration statements (No. 333-74432 and No. 333-111517) on form S-3 of Impac Mortgage Holdings, Inc., of our report dated January 29, 2004, relating to the consolidated balance sheets of Impac Mortgage Holdings, Inc. as of December 31, 2003 and 2002, and the related consolidated statements of earnings and comprehensive earnings, changes in stockholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2003, which report appears in the December 31, 2003, annual report on Form 10-K of Impac Mortgage Holdings, Inc.
As discussed in Note A to the consolidated financial statements, the Company changed its method of accounting for derivative instruments and hedging activities in 2001.
/s/ KPMG LLP
Orange County, California
March 15, 2004