================================================================================
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 31, 2004
IMPAC SECURED ASSETS CORP. (as depositor 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.
- --------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
CALIFORNIA 333-117991 33-071-5871
- ---------------------------- ----------- ----------------------
(State or Other Jurisdiction (Commission (I.R.S. Employee
of Incorporation) File Number) Identification Number)
1401 Dove Street
Newport Beach, California 92660
- --------------------- ----------
(Address of Principal (Zip Code)
Executive Offices)
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(b) under the Exchange
Act (17 CFR 240.14a-12(b))
[ ] 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))
-2-
Item 8.01.
OTHER EVENTS.
Description of the Mortgage Pool
The Certificates, issued pursuant to the Agreement, evidence in
the aggregate the entire beneficial ownership interest in a trust fund (the
"Trust Fund"), consisting primarily of mortgage loans (the "Mortgage Pool"). The
Mortgage Pool is comprised of adjustable-rate first lien residential mortgage
loans (the "Mortgage Loans"). As of the Closing Date, the Trust Fund primarily
consisted of (i) the Mortgage Pool, which consisted of initial Mortgage Loans
having an aggregate principal balance of $1,910,004,118 as of August 1, 2004 and
(ii) the Pre-Funding Accounts, which contained $389,995,882.
The tables attached as an exhibit hereto describe certain
characteristics of the Mortgage Pool as of August 1, 2004, with respect to the
Initial Mortgage Loans.
-3-
Item 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable
(b) Not applicable
(c) Exhibits:
EXHIBIT NO. DESCRIPTION
99.1 Characteristics of the Mortgage
Pool as of August 1, 2004, relating
to Impac Secured Assets Corp.,
Mortgage Pass-Through Certificates,
Series 2004-3.
-4-
SIGNATURE
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.
By: /s/ Richard J. Johnson
-------------------------------
Name: Richard J. Johnson
Title: Chief Financial Officer
Dated: September 15, 2004
EXHIBIT INDEX
Exhibit Number Description
- -------------- -----------
99.1 Characteristics of the Mortgage Pool as of
August 1, 2004, relating to Impac Secured
Assets Corp., Mortgage Pass-Through
Certificates, Series 2004-3.