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: 333-139462-02

                           Impac Secured Assets Corp
              (Exact name of registrant as specified in its charter)

                      19500 Jamboree Road Irvine, California 92612
                               (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 2007-3
                                   Class A1-A
                                   Class A1-B
                                   Class A1-C
                                   Class AM
                                   Class M-1
                                   Class M-2
                                   Class M-3
                                   Class M-4
                                   Class M-5
                                   Class M-6
             (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)    [ ]     Rule 12h-3(b)(1)(ii)    [ ]
              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              [X]
              Rule 12h-3(b)(1)(i)    [ ]

          Approximate number of holders of record as of the certification
                                or notice date:  less than 300 holders

     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 16, 2008     By:  /s/ Katherine M. Wannenmacher
                                 Katherine M. Wannenmacher
                                 Vice President
                                 Deutsche Bank National Trust Company,
                                 As Trustee