POOLING AND SERVICING AGREEMENT

Pooling and Servicing Agreement

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This Pooling and Servicing Agreement involves

IMPAC FUNDING CORPORATION, | IMPAC SECURED ASSETS CORP | DEUTSCHE BANK NATIONAL TRUST COMPANY

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Title: POOLING AND SERVICING AGREEMENT
Date: 9/18/2006

IMPAC SECURED ASSETS CORP.,

Company,

IMPAC FUNDING CORPORATION,

Master Servicer,

and

DEUTSCHE BANK NATIONAL TRUST COMPANY,

Trustee

AMENDMENT NO. 1 DATED AS OF

SEPTEMBER 18, 2006 TO THE

POOLING AND SERVICING AGREEMENT

DATED AS OF MARCH 1, 2006

MORTGAGE PASS-THROUGH CERTIFICATES

SERIES 2006-1

AMENDMENT NO. 1 made as of this 18 ^th day of September 2006, among Impac Secured Assets Corp., as company (the “Company”), Impac Funding Corporation, as master servicer (the “Master Servicer”), and Deutsche Bank National Trust Company, as trustee (the “Trustee”).

W I T N E S S E T H

WHEREAS, the Company, the Trustee and the Master Servicer entered into a Pooling and Servicing Agreement (the “Agreement”) dated as of March 1, 2006, relating to the issuance of Mortgage Pass-Through Certificates, Series 2006-1; and

WHEREAS, the Company, the Master Servicer and the Trustee desire to amend the terms of the Agreement pursuant

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