UNITED STATES OF AMERICA SECURITIES AND EXCHANGE COMMISSION Washington D.C. 20549 FORM 15 - Certification and Notice of Termination of Registration under Section 12(g) of the Securities Exchange Act of 1934 or Suspension of Duty to File Reports Under Sections 13 and 15(d) of the Securities Exchange Act of 1934. Commission File Number: 333-131328-02 Impac Secured Assets Corp. (Exact name of registrant as specified in its charter) 19500 Jamboree Road Irvine, California 92612 (949) 475-3600 (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices) Impac Secured Assets Corp., Mortgage Pass-Through Certificates, Series 2006-3 (Title of each class of securities covered by this Form) NONE (Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains) Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports: Rule 12g-4(a)(1)(i) [ ] Rule 12h-3(b)(1)(ii) [ ] Rule 12g-4(a)(1)(ii) [ ] Rule 12h-3(b)(2)(i) [ ] Rule 12g-4(a)(2)(i) [ ] Rule 12h-3(b)(2)(ii) [ ] Rule 12g-4(a)(2)(ii) [ ] Rule 15d-6 [x] Rule 12h-3(b)(1)(i) [x] Approximate number of holders of record as of the certification or notice date: Less than 300 holders Pursuant to the requirements of the Securities Exchange Act of 1934 (Name of registrant as specified in charter) has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person. DATE: January 16, 2007 By: /s/ Katherine M. Wannenmacher Katherine M. Wannenmacher Vice President Deutsche Bank National Trust Company, As Trustee