-----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,
 V998Wpf4833EVnyUjOTUr7zz8WkHr5gEZkRy7+UuWn7lo8F3GmnNEvpbivbwdnG0
 t6ooosi2pdhPc4NdIrbYGQ==

<SEC-DOCUMENT>9999999995-06-000169.txt : 20060605
<SEC-HEADER>9999999995-06-000169.hdr.sgml : 20060605
<ACCEPTANCE-DATETIME>20060605001528
ACCESSION NUMBER:		9999999995-06-000169
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060602
DATE AS OF CHANGE:		20060605
EFFECTIVENESS DATE:		20060602

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-131344
		FILM NUMBER:		06884717

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-06-02</finalEffectivenessDispDate>
        <form>S-3</form>
        <filer>
            <cik>0001017447</cik>
            <entityName>IMH ASSETS CORP</entityName>
            <fileNumber>333-131344</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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