Exhibit 31


                                                  THE IMPAC COMPANIES
                               19500 Jamboree Road  Irvine  CA  92612
                               www. IMPACCOMPANIES.COM 1-800-597-4101



             CERTIFICATION TO BE PROVIDED BY THE MASTER SERVICER WITH
                               WITH FORM 10-K


     Re: Impac Secured Asset Corp.,
         Mortgage Pass-Through Certificates, Series 2007-3

I, Mario Fegan, certify that:

     1.  I have reviewed this report on Form 10-K and all reports on Form
10-D required to be filed in respect of the period covered by this report on
Form 10-K of Impac Secured Assets Trust 2007-2 (the "Exchange Act periodic
reports");

     2.  Based on my knowledge, the Exchange Act periodic reports,
taken as a whole, do not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were
made, not misleading as of the last day of the period covered by this
Report;

[logo IMPAC]

     3.  Based on my knowledge, all of the distribution, servicing and
other information required to be provided under Form 10-D for the
period covered by this report is included in the Exchange Act periodic
reports;

     4.  I am responsible for reviewing the activities performed by the
servicers and based on my knowledge and the complianc reviews conducted
in preparing the servicer compliance statements required in this report
under Item 1123 of Regulation AB, and except as disclosed in the Exchange
Act periodic reports, the servicers have fulfilled their obligations
under the servicing agreements; and Based on my knowledge and the servicer
compliance statements required in this report under Item 1123 of
Regulation AB, and except as disclosed in the Exchange Act periodic reports
the servicers have fulfilled their obligations under the servicing
agreements; and

     5.  All of the reports on assessment of compliance with servicing
criteria for asset-backed securities and their related attestation
reports on assessment of compliance with servicing criteria for
asset-backed securities required to be included in this report in
accordance with Item 1122 of Regulation AB and Exchange Act Rules
13a-18 and 15d-18 have been included as an exhibit to this report,
except as otherwise disclosed in this report.  Any material
instances of noncompliance described in such reports have been
disclosed in this report on Form 10-K.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated parties, Countrywide Financial
Corporation, Midland Loan Services, Inc., Deutsche Bank National Trust
Company.



Date: 3/28/08

/S/  Mario Fegan
Mario Fegan
Senior Officer in Charge of the
Servicing Function of the Master Servicer