<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>NYSE AMERICAN LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001000298</cik>
        <entityName>IMPAC MORTGAGE HOLDINGS INC</entityName>
        <fileNumber>001-14100</fileNumber>
        <address>
            <street1>19500 Jamboree Road</street1>
            <city>Irvine</city>
            <stateOrCountryCode>CA</stateOrCountryCode>
            <stateOrCountry>CALIFORNIA</stateOrCountry>
            <zipCode>92612</zipCode>
        </address>
        <telephoneNumber>949-475-3600</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Preferred Stock Purchase Rights</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Daniel Contrastano</signatureName>
        <signatureTitle>Manager, Market Watch &amp; Proxy Compliance</signatureTitle>
        <signatureDate>2023-04-27</signatureDate>
    </signatureData>
</notificationOfRemoval>
