-----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, JPGoSg0bxNzYSsnKz8l3CLPx3WjpfHj48i3VWU28vlQhGEtouZokKJ21bVDmd6ns xHqfCSTmYSaJy1t/FxB7Kw== 0000882377-05-003681.txt : 20051227 0000882377-05-003681.hdr.sgml : 20051226 20051227105855 ACCESSION NUMBER: 0000882377-05-003681 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20051227 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20051227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Impac Secured Assets Corp., Mortgage Pass-Through Certificates, Series 2005-2 CENTRAL INDEX KEY: 0001346522 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-117991-04 FILM NUMBER: 051286299 BUSINESS ADDRESS: STREET 1: 1401 DOVE STREET STREET 2: SUITE 200 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-475-3700 MAIL ADDRESS: STREET 1: 1401 DOVE STREET STREET 2: SUITE 200 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 8-K 1 d411583.htm IMPAC SECURED ASSETS CORP.

 

 

 

THE 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): December 27, 2005

IMPAC SECURED ASSETS CORP. (as company under a Pooling and Servicing Agreement dated as of December 1, 2005, providing for, inter alia, the issuance of Mortgage Pass-Through Certificates, Series 2005-2)

Impac Secured Assets Corp.

(Exact name of registrant as specified in its charter)

 

 

 

 

CALIFORNIA

333-117991

33-071-5871

(State or Other Jurisdiction
of Incorporation)

(Commission
File Number)

(I.R.S. Employer
Identification No.)

 

 

 

1401 Dove Street
Newport Beach, California

 

92660

(Address of Principal
Executive Offices)

 

(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):

 

[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

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

 

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

 

[_] 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 "Commission") on March 15, 2005; Commission File No. 1-10777), the unaudited consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of September 30, 2005 and for the three- and nine-month periods ended September 30, 2005 and September 30, 2004 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the period ended September 30, 2005 (which was filed with the Commission on November 9, 2005), the unaudited consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of June 30, 2005 and for the three- and six-month periods ended June 30, 2005 and June 30, 2004 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the period ended June 30, 2005 (which was filed with the Commission on August 9, 2005), the unaudited consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of March 31, 2005 and for the three - month 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 Commission on May 10, 2005), and the Current Reports on Form 8-K filed with the Commission on April 11, 2005, April 20, 2005, May 5, 2005, July 20, 2005, August 2, 2005, December 5, 2005, and December 9, 2005 and the information deemed to be filed under Item 2.02 contained in Ambac Financial Group's Current Report on Form 8-K dated and filed on October 19, 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. 333-117991) of the Registrant; and (iii) the Prospectus Supplement relating to Mortgage Pass-Through Certificates, Series 2005-2.

.

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: December 27, 2005

 

 

 


 

EXHIBIT INDEX

 

Exhibit No.

Description

 

23.1

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

 

 

 

 

 

 

 EX-23.1 2 d411583_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. 333-117991) of Impac Secured Assets Corp. (the “Registrant”), and in the Free Writing Prospectus and in the Prospectus Supplement of the Registrant relating to Mortgage Pass-Through Certificates, Series 2005-2 (the “Free Writing Prospectus” and the “Prospectus Supplement”), 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

December 27, 2005

 

 

 

 

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