UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) April 30, 2007
Impac Secured Assets Trust 2007-3
(Exact name of issuing entity as specified in its charter)
Impac Secured Assets Corp.
(Exact name of depositor as specified in its charter)
Impac Funding Corporation
(Exact name of sponsor as specified in its charter)
CALIFORNIA | 333-139462-02 | 33-0715871 | ||
(State or Other Jurisdiction of Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) | ||
19500 Jamboree Road Irvine, California | 92612 | |||
(Address of Principal Executive Offices) | (Zip Code) |
Registrant’s telephone number, including area code, is (949) 475-3600
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 9.01 | FINANCIAL STATEMENTS AND EXHIBITS |
(a) | Not applicable. |
(b) | Not applicable. |
(c) | Not applicable. |
(d) | Exhibits: 5.1 Opinion of Thacher Proffitt & Wood LLP, dated April 30, 2007, relating to Impac Secured Assets Corp., Mortgage Pass-Through Certificates, Series 2007-3 8.1 Opinion of Thacher Proffitt & Wood LLP (contained in Exhibit 5.1) 23.1 Consent of Thacher Proffitt & Wood LLP (contained in Exhibit 5.1) |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
IMPAC SECURED ASSETS CORP. | |||||||||||||
By: | /s/ Gretchen Verdugo | ||||||||||||
Name: | Gretchen Verdugo | ||||||||||||
Title: | EVP, CFO |
Dated: April 30, 2007