-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VjiV9CszI1HDKPkR4Zu2Nl/cHwmpPBP+/J1O6lFVRhNL15k2uBzaBa0fbOeqeGh5 oEEvDWA+Gj5RiQwoktTffA== 0000882377-05-001649.txt : 20050629 0000882377-05-001649.hdr.sgml : 20050629 20050629163648 ACCESSION NUMBER: 0000882377-05-001649 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050628 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050629 DATE AS OF CHANGE: 20050629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IMH ASSETS CORP CENTRAL INDEX KEY: 0001017447 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 330705301 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-103591 FILM NUMBER: 05925235 BUSINESS ADDRESS: STREET 1: 1401 DOVE STREET STREET 2: SUITE 200 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9494753600 MAIL ADDRESS: STREET 1: 1401 DOVE STREET STREET 2: SUITE 200 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 8-K 1 d352156.htm IMH ASSETS CORP.

 

 

 

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) June 29, 2005

 

IMH ASSETS CORP. (as depositor under a Series 2005-5 Indenture dated as of June 30, 2005, providing for, inter alia, the issuance of Collateralized Asset-Backed Bonds, Series 2005-5)

 

IMH Assets Corp.

(Exact name of registrant as specified in its charter)

 

 

 

California

333-117817  

(Commission

File Number)

33-0705301

(I.R.S. Employer

Identification No.)

(State or Other Jurisdiction

of Formation)

 

 

 

1401 Dove Street
Newport Beach, California

(Address of Principal

Executive Offices)

 

92660

(Zip Code)

 

 

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):

 

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o Soliciting material pursuant to Rule 14a 12(b) under the Exchange Act (17 CFR 240.14a 12(b))

 

o Pre commencement communications pursuant to Rule 14d 2(b) under the Exchange Act (17 CFR 240.14d 2(b))

 

o Pre commencement communications pursuant to Rule 13e 4(c) under the Exchange Act (17 CFR 240.13e 4(c))

 

 


 

Item 8.01. Other Events.

 

The consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of December 31, 2004 and 2003, and for each of the years in the three-year period ended December 31, 2004, prepared in accordance with U.S. generally accepted accounting principles, included in the Annual Report on Form 10-K of Ambac Financial Group, Inc. (which was filed with the Securities and Exchange Commission (the “SEC”) on March 15, 2005; SEC File No. 1-10777), the unaudited consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of March 31, 2005 and for the periods ended March 31, 2005 and March 31, 2004 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the period ended March 31, 2005 (which was filed with the SEC on May 10, 2005), and the Current Reports on Form 8-K filed on April 11, 2005, April 20, 2005 and May 5, 2005, as they relate to Ambac Assurance Corporation are incorporated by reference in (i) this Current Report on Form 8-K; (ii) the registration statement (No. 333-117817) of the Registrant; and (iii) the Prospectus Supplement relating to Impac CMB Trust Series 2005-5.

 

 

Item 9.01.

Financial Statements, Pro Forma Financial Information and Exhibits.

 

(a)

Not applicable

 

 

(b)

Not applicable

 

 

(c)

Exhibits:

 

 

 

Exhibit No.

Description

 

23.1

Consent of KPMG LLP, Independent Registered Public Accounting Firm of Ambac Assurance Corporation.

 

 

 


 

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.

 

 

 

 

 

 

 

IMH ASSETS CORP.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By:

/s/ Richard J. Johnson

 

 

 

 

 

 

 

Name:

Richard J. Johnson

 

 

 

 

 

 

 

Title:

EVP, CFO

 

 

Dated: June 29, 2005

 

 

 


 

EXHIBIT INDEX

 

 

Exhibit No.

Description

 

23.1

Consent of KPMG LLP, Independent Registered Public Accounting Firm of Ambac Assurance Corporation.

 

 

 

 

 

 EX-23 2 d352156-ex23_1.htm CONSENT OF KPMG LLP

Exhibit 23.1

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

The Board of Directors

Ambac Assurance Corporation:

 

We consent to the incorporation by reference in the registration statement (No. 333-117817) of IMH Assets Corp. (the “Registrant”) and in the Prospectus Supplement of the Registrant (the “Prospectus Supplement”), via the Form 8-K of the Registrant dated June 29, 2005 of our report dated March 2, 2005 on the consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of December 31, 2004 and 2003, and for each of the years in the three-year period ended December 31, 2004, which report appears in the Annual Report on Form 10-K of Ambac Financial Group, Inc., which was filed with the Securities and Exchange Commission on March 15, 2005, and to the reference to our firm under the heading “Experts” in the Prospectus Supplement. Our report refers to changes, in 2003, in Ambac Assurance Corporation’s methods of accounting for variable interest entities and stock-based compensation.

 

 

/s/ KPMG LLP

New York, New York

June 29, 2005

 

 

 

 

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