Exhibit 35.4


[LOGO] MIDLANDLOANSERVICES

March 1, 2007

Mr. Marion Hogan
Administrator
Deutsche Bank
1761 E St. Andrew Pl
Santa Ana, CA 92705


                           IMPAC Secured Assets Corp.
                  Commercial Mortgage Pass-Through Certificates
                                  Series 2006-1
                                  Confirmation


                              OFFICER'S CERTIFICATE

Pursuant to the requirements of that certain Confirmation (the "Agreement"), it
is hereby certified to the Depositor thereunder that on behalf of Midland Loan
Services, Inc. (the "Servicer"), (i) a review of the Servicer's activities
during the reporting period and of its performance under the Agreement has been
made under the undersigned officer's supervision; and ((ii) to the best of the
undersigned officer's knowledge, based on such review, the Servicer has
fulfilled all of its obligations under the Agreement in all material respects
throughout the reporting period or, if there has been a failure to fulfill any
such obligation in any material respect, each such failure known to the
undersigned officer and the nature and status thereof are set forth below; and
(iii) the Servicer has not received any notice regarding qualification, or
challenging the status, of any REMIC formed pursuant to the Agreement from the
IRS or any other governmental agency or body.


                            MIDLAND LOAN SERVICES, INC.

                            /s/ Steven W. Smith                 3/1/07
                            ----------------------------------------------------
                            Steven W. Smith                     Date
                            Chief Operating Officer and Executive Vice President


             A member of The PNC Financial Services Group
             10851 Mastin  Suite 300  Overland Park  Kansas  66210
             www.midlandls.com  913 253 9000 T  913 253 9001 F