10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 1 to the

x Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended June 30, 2005,

or

¨ Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from                      to                     

Commission File No. 001-15143

IMPCO Technologies, Inc.

(Exact name of registrant as specified in its charter)

Delaware	91-1039211
(State of Incorporation)	(IRS Employer I.D. No.)

16804 Gridley Place, Cerritos, CA	90703
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (562) 860-6666

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days.

Yes x    No ¨

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act).

Yes x    No ¨

Number of shares outstanding of each of the issuer’s classes of common stock, as of August 3, 2005:

28,620,446 shares of common stock, $.001 par value per share.

Explanatory Note

This amendment to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2005 (the “Form 10-Q”) has been filed solely to amend and restate in their entirety Exhibits 31.1 and 31.2 to the Form 10-Q. No other changes have been made to the Form 10-Q or any other exhibit thereto.

SIGNATURES

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.

	IMPCO TECHNOLOGIES , INC.
Date: September 2, 2005	By:	/s/ Thomas M. Costales
		Thomas M. Costales Interim Chief Financial Officer and Treasurer [Authorized Signatory]

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Mariano Costamagna, certify that:

I have reviewed this quarterly report on Form 10-Q of IMPCO Technologies, Inc. (“IMPCO”);

Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of IMPCO as of, and for, the periods presented in this report;

IMPCO’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) and internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) for IMPCO and we have:

a) designed such disclosure controls, or caused such disclosure controls and procedures to be designed under our supervision, and procedures to ensure that material information relating to IMPCO, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) designed such internal controls over financial reporting, or caused such internal financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of IMPCO’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) disclosed in this report any change in IMPCO’s internal control over financial reporting that occurred during IMPCO’s most recent fiscal quarter (IMPCO’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, IMPCO’s internal control over financial reporting; and

IMPCO’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to IMPCO’s auditors and the audit committee of IMPCO’s board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect IMPCO’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in IMPCO’s internal control over financial reporting.

Date: September 2, 2005
	/s/ MARIANO COSTAMAGNA
	Mariano Costamagna President and Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION

I, Thomas M. Costales, certify that:

I have reviewed this quarterly report on Form 10-Q of IMPCO Technologies, Inc. (“IMPCO”);

Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of IMPCO as of, and for, the periods presented in this report;

IMPCO’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) and internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) for IMPCO and we have:

a) designed such disclosure controls, or caused such disclosure controls and procedures to be designed under our supervision, and procedures to ensure that material information relating to IMPCO, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) designed such internal controls over financial reporting, or caused such internal financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of IMPCO’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) disclosed in this report any change in IMPCO’s internal control over financial reporting that occurred during IMPCO’s most recent fiscal quarter (IMPCO’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, IMPCO’s internal control over financial reporting; and

IMPCO’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to IMPCO’s auditors and the audit committee of IMPCO’s board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect IMPCO’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in IMPCO’s internal control over financial reporting.

Date: September 2, 2005
	/s/ THOMAS M. COSTALES
	Thomas M. Costales Interim Chief Financial Officer and Treasurer