UNITED STATES OF AMERICA
                         SECURITIES AND EXCHANGE COMMISSION
                               Washington D.C.  20549

          FORM 15 - Certification and Notice of Termination of Registration
          under Section 12(g) of the Securities Exchange Act of 1934 or
          Suspension of Duty to File Reports Under Sections 13 and 15(d) of
                         the Securities Exchange Act of 1934.

                         Commission File Number: 333-85310-04

     IMPAC SECURED ASSETS CORP MORTGAGE PASS-THROUGH CERTIFICATES, SER 2004-2
              (Exact name of registrant as specified in its charter)

                  1401 Dove Street, Newport Beach, CA  92660
                                  (949) 475-3600
          (Address, including zip code, and telephone number, including area
                  code, of registrant's principal executive offices)

                      IMPAC SECURED ASSETS CORP.  MORTGAGE
                   PASS-THROUGH CERTIFICATES, SERIES 2004-2
                  CLASS A-1, CLASS A-2, CLASS A-3, CLASS A-4,
                       CLASS A-5, CLASS A-6, CLASS M-1,
                           CLASS M-2 AND CLASS M-3
            (Title of each class of securities covered by this Form)


                                     NONE
              (Titles of all other classes of securities for which a
            duty to file reports under section 13(a) or 15(d) remains)


               Please place an X in the box(es) to designate the
               appropriate rule provision(s) relied upon to terminate or
               suspend the duty to file reports:

              Rule 12g-4(a)(1)(i)    [X]     Rule 12h-3(b)(1)(ii)    [X]
              Rule 12g-4(a)(1)(ii)   [ ]     Rule 12h-3(b)(2)(i)     [ ]
              Rule 12g-4(a)(2)(i)    [ ]     Rule 12h-3(b)(2)(ii)    [ ]
              Rule 12g-4(a)(2)(ii)   [ ]     Rule 15d-6              [ ]
              Rule 12h-3(b)(1)(i)    [ ]

          Approximate number of holders of record as of the certification
                                or notice date:  9

                            SEE ATTACHED CERTIFICATION


     Pursuant to the requirements of the Securities Exchange Act of 1934
     (Name of registrant as specified in charter) has caused this
     certification/notice to be signed on its behalf by the undersigned duly
     authorized person.


     DATE:  January 26, 2005     By:  /s/ Katherine M. Wannenmacher
                                 Katherine M. Wannenmacher
                                 Vice President
                                 Deutsche Bank National Trust Company,
                                 as Trustee

     Instruction:  This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
     General Rules and Regulations under the Securities Exchange Act of 1934.
     The registrant shall file with the Commission three copies of Form 15, one
     of which shall be manually signed.  It may be signed by an officer of the
     registrant, by counsel or by any other duly authorized person.  The name
     and title of the person signing the form shall be typed or printed under
     the signature.


                             ACCOUNT HOLDER CERTIFICATION

                      IMPAC SECURED ASSETS CORP.  MORTGAGE
                    PASS-THROUGH CERTIFICATES, SERIES 2004-2


                     Commission File Number:  333-85310-04

          I hereby certify that the following information is correct:

                                         CERTIFICATE HOLDERS
              NAME OF SECURITY           AS OF DECEMBER 31, 2004.

              CLASS A-1                   1

              CLASS A-2                   1

              CLASS A-3                   1

              CLASS A-4                   1

              CLASS A-5                   1

              CLASS A-6                   1

              CLASS M-1                   1

              CLASS M-2                   1

              CLASS M-3                   1


              TOTAL                       9


     Date:  January 26, 2005

                                  Deutsche Bank National Trust Company,
                                  not in its individual capacity,
                                  but solely as a duly authorized agent of
                                  the Registrant pursuant to the Pooling
                                  and Servicing Agreement dated as of
                                  May 1, 2004.

                                  By:  /s/ Katherine M. Wannenmacher
                                  Katherine M. Wannenmacher
                                  Vice President
                                  Deutsche Bank National Trust Company,
                                  as Trustee