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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) August 30, 2004
IMPAC SECURED ASSETS CORP. (as company under a Pooling and Servicing Agreement,
dated as of August 1, 2004, providing for, inter alia, the issuance of Mortgage
Pass-Through Certificates, Series 2004-3)
Impac Secured Assets Corp.
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(Exact name of registrant as specified in its charter)
CALIFORNIA 333-117991 33-071-5871
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Idenfication No.)
1401 Dove Street
Newport Beach, California 92660
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(Address of Principal (Zip Code)
Executive Offices)
Registrant's telephone number, including area code, is (949) 475-3600
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Item 8.01. Other Events.
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The consolidated financial statements of Ambac Assurance
Corporation and subsidiaries as of December 31, 2003 and December 31,
2002, and for each of the years in the three-year period ended December
31, 2003, included in the Annual Report on Form 10-K of Ambac Financial
Group, Inc. (which was filed with the Securities and Exchange
Commission (the "Commission") on March 15, 2004, Commission File Number
1-10777), the unaudited consolidated financial statements of Ambac
Assurance Corporation and subsidiaries as of March 31, 2004 and for the
periods ending March 31, 2004 and March 31, 2003 included in the
Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the
period ended March 31, 2004 (which was filed with the Commission on May
10, 2004); the unaudited consolidated financial statements of the
Certificate Insurer and subsidiaries as of June 30, 2004 and for
periods ended June 30, 2004 and June 30, 2003 included in the Quarterly
Report on Form 10-Q of Ambac Financial Group, Inc. (which was filed
with the Commission on August 9, 2004) and the Current Reports on Form
8-K filed with the Securities and Exchange Commission on April 22,
2004, July 22, 2004 and August 20, 2004, as each related to Ambac
Assurance Corporation, are hereby incorporated by reference in (i) this
Current Report on Form 8-K as it relates to Ambac Assurance
Corporation; (ii) the registration statement (No. 333-117991) of the
Registrant; and (iii) the Prospectus Supplement relating to IMPAC
Secured Assets Corp., Mortgage Pass-Through Certificates, Series
2004-3, and shall be deemed to be part hereof and thereof.
Item 9.01. Financial Statements, PRO FORMA Financial Information and Exhibits
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(a) Financial Statements.
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Not applicable.
(B) PRO FORMA Financial Information.
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Not applicable.
(c) Exhibits
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ITEM 601(A) OF
REGULATION S-K
EXHIBIT NO. EXHIBIT NO. DESCRIPTION
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1 23 Consent of KPMG LLP, Independent
Registered Public Accounting Firm.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on behalf of the
Registrant by the undersigned thereunto duly authorized.
IMPAC SECURED ASSETS CORP.
By: /s/ Richard J. Johnson
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Name: Richard J. Johnson
Title: Chief Financial Officer
Dated: August 30, 2004
EXHIBIT INDEX
Item 601 (a) of Sequentially
Exhibit Regulation S-K Numbered
Number Exhibit No. Description Page
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1 23 Consent of KPMG LLP, 5
Independent Registered
Public Accounting Firm