Exhibit 35.2


[LOGO] GMAC Mortgage

                    SERVICER COMPLIANCE STATEMENT (Item 1123)

                               GMAC Mortgage, LLC

                                  Impac-IM06S1

The undersigned, a duly authorized officer of GMAC Mortgage, LLC, as servicer
(the "Servicer") pursuant to the applicable servicing agreement, does hereby
certify that:

1. A review of the Servicer's activities during the period covered by the
Issuing Entity's report on Form 10-K and of the Servicer's performance under the
applicable servicing agreement has been made under my supervision.

2. To the best of my knowledge, based on such review, the Servicer has fulfilled
all of its obligations under the applicable servicing agreement in all material
respects throughout such period.

IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this 6th
day of March 2007.


By: /s/ Anthony N. Renzi
    -------------------------------
    Name:  Anthony N. Renzi
    Title: Executive Vice President








GMAC Mortgage, LLC               www.gmacmortgage.com
500 Enterprise Road
Horsham, PA 19044