-----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, V430j0dCbURe0MFPuvKMNnsNvucBj1vqxo02xU/qM9HFQuG6Ah9bSxCTYF9fm0VD 9K8toikbcD9+CSRntuQx/A== 0000882377-06-001936.txt : 20061115 0000882377-06-001936.hdr.sgml : 20061115 20060531163814 ACCESSION NUMBER: 0000882377-06-001936 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060531 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: CORRESP 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 CORRESP 1 filename1.htm Unassociated Document
 
May 31, 2006
 
Via Facsimile

Daniel H. Morris
Attorney-Adviser
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
 
IMH Assets Corp., Form S-3 Registration Statement
File No.: 333-131344                                                         
 
Dear Mr. Morris:
 
In connection with the above-captioned registration statement (the “Registration Statement”), we wish to advise you that we hereby request that the effective date of such registration statement be accelerated so that the same will become effective on June 2, 2006 at 4PM EST or as soon as practicable thereafter.
 
IMH Assets Corp. (the “Company”) hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement, (ii) a declaration of the Registration Statement’s effectiveness by the Commission or its staff does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Company may not assert the declaration of the Registration Statement’s effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
IMH ASSETS CORP.
 
By:    /s/ Ron Morrison      
 
Name:
Ron Morrison
 
Title:
EVP, General Counsel
 
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