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) December 31, 2004

IMPAC SECURED ASSETS CORP. (as company under a Pooling and Servicing Agreement,
dated as of December 31, 2004, providing for, inter alia, the issuance of
Mortgage Pass-Through Certificates, Series 2004-4)

                           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. EMPLOYER
             OF INCORPORATION)                      FILE NUMBER)                           IDENTIFICATION NO.)

             1401 Dove Street
         Newport Beach, California                                                                92660
         -------------------------                                                                -----
           (ADDRESS OF PRINCIPAL                                                               (ZIP CODE)
            EXECUTIVE OFFICES)


Registrants 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))







Item 9.01.        Financial Statements, Pro Forma Financial Information and
                  Exhibits.
                  ---------------------------------------------------------

                  (a) Not applicable

                  (b) Not applicable

                  (c) Exhibits:

                  1. Pooling and Servicing Agreement, dated as of December 31,
2004 among Impac Secured Assets Corp., as company, Impac Funding Corporation, as
master servicer and Wells Fargo Bank, N.A., as trustee. (In accordance with Rule
202 of Regulation S-T, Exhibit H, the mortgage loan schedule, is being filed in
paper pursuant to a continuing hardship exemption.)







                                   SIGNATURES

         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
                                                       -----------------------
                                              Name:    Richard J. Johnson
                                              Title:   Chief Financial Officer


Dated: January 18, 2005






                                  EXHIBIT INDEX




                                     ITEM 601 (A) OF                  SEQUENTIALLY
           EXHIBIT                   REGULATION S-K                     NUMBERED
           NUMBER                      EXHIBIT NO.                    DESCRIPTION                     PAGE
           ------                      -----------                    -----------                     ----
                                                                                               
              1                             4               Pooling and Servicing Agreement             5