Sec Form 13G Filing - Sara-Bay Financial filing for IMPAC MTG HLDGS INC NE (IMPM) - 2023-03-15

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
     Washington, D.C. 20549


SCHEDULE 13G

    Under the securities Exchange Act of 1934

              Amendment No.  1	)

	                          Impac Mortgage Holdings
(Name of Issuer)


	Common Stock
(Title of Class of Securities)
45254P508
(CUSIP Number)


02-28-2023

                  (Date of Event Which
Requires Filing of this Statement) Check
the appropriate box to designate the rule
pursuant to which this Schedule is filed:
Rule 13d-1(b)

Rule 13d-1(c) Rule 13d-1(d)
*The remainder of this cover page shall be filled out
for a reporting person?s initial filing on this form
with respect to the subject class of securities, and
for any subsequent amendment containing information
which would alter the disclosures provided in a
prior cover page.

The information required in the remainder of this
cover page shall not be deemed to be ?filed? for the
purpose of Section 18 of the Securities Exchange Act
of 1934 (?Act?) or otherwise subject to the
liabilities of that section of the Act but shall be
subject to all other provisions of the Act
(however, see the Notes).











Persons who respond to the collection of
information contained in this form are not
required to respond unless the form displays a
currently valid OMB control number.


CUSIP No. ..........4..5..2..5..4..P..2..0..8.............


1.	Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).
...............................S.ar.a.-
B.a.y.F.i.n.an.c.ia.l....................................................
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2.	Check the Appropriate Box if a Member of a Group (See Instructions)

(a)
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(b)
	........x..........................................................
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3.	SEC   Use   Only
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4.	Citizenship or Place of Organization
......F..l.o..r.i.d..a....................................................
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Number of	5. Sole Voting Power
.............3..,.0..1..8..,.9.5..9.......................................
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Shares Bene-
ficially by	6.   Shared  Voting  Power
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Owned by Each
Reporting	7.    Sole  Dispositive
Power....................................................................
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Person With:
8.	Shared Dispositive Power
.....3..0.1..8..,.9..5..9.................................................
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9.	Aggregate Amount Beneficially Owned by Each Reporting
Person.........3..,.0..1..8..,.9.5..9....................................
..........
...........
10.	Check if the Aggregate Amount in Row (9) Excludes Certain Shares
(See
Instructions)...........................................
11.	Percent of Class Represented by Amount in Row (9)
.......................0..9..1..5.........................................
.........
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12.	Type of Reporting Person (See Instructions)

IA
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INSTRUCTIONS FOR SCHEDULE 13G

Instructions for Cover Page
(l)  Names and I.R.S. Identification Numbers of Reporting Persons?Furnish
the full legal name of each person for whom the report is filed?i.e.,
each person required to sign the schedule itself?including each member of
a
group. Do not include the name of a person required to be identified in
the report but who is not a reporting person. Reporting persons that are
entities are also requested to furnish their I.R.S. identification
numbers,
although disclosure of such numbers is voluntary, not mandatory (see
?SPECIAL INSTRUCTIONS FOR COMPLYING WITH SCHEDULE 13G? below).
(2)	If any of the shares beneficially owned by a reporting person are
held as a
member of a group and that membership is expressly affirmed, please check
row 2(a). If the reporting person disclaims membership in a group or
describes a relationship with other persons but does not affirm the
existence of a group, please check row 2(b) [unless it is a joint filing
pursuant to Rule 13d-1(k)(1) in which case it may not be necessary to
check row 2(b)].
(3)	The third row is for SEC internal use; please leave blank.
(4)	Citizenship or Place of Organization?Furnish citizenship if the
named
reporting person is a natural person. Otherwise, furnish place of
organization.
(5)-(9), (11) Aggregate Amount Beneficially Owned By Each Reporting
Person,
Etc.?Rows (5) through (9) inclusive, and (11) are to be completed in
accordance with the provisions of Item 4 of Schedule 13G. All percentages
are to be rounded off to the nearest tenth (one place after decimal
point).
(10) Check if the aggregate amount reported as beneficially owned in row
(9)
does not include shares as to which beneficial ownership is disclaimed
pursuant to Rule 13d-4 (17 CFR 240.13d-4] under the Securities Exchange
Act of 1934.
(12) Type of Reporting Person?Please classify each ?reporting person?
according to the following breakdown (see Item 3 of Schedule 13G) and
place
the appropriate symbol on the form:
Category	Symbol
Broker Dealer	BD
Bank	BK
Insurance Company	IC
Investment Company	IV
Investment Adviser	IA
Employee Benefit Plan, Pension Fund,
or Endowment Fund	EP
Parent Holding Company/Control Person	HC
Savings Association	SA
Church Plan	CP
Corporation	CO
Partnership	PN
Individual	IN
Other	OO
Notes:
Attach as many copies of the second part of the cover page as are needed,
one
reporting person per page.

   Filing persons may, in order to avoid unnecessary duplication,
answer items on the schedules (Schedule 13D, 13G or 14D-1) by
appropriate cross references to an item or items on the cover
page(s). This approach may only be used where the cover page item
or items provide all the disclosure required by the schedule item.
Moreover, such a use of a cover page item will result in the item
becoming a part of the schedule and accordingly being considered as
?filed? for purposes of Section 18 of the Securities Exchange Act or
otherwise subject to the liabilities of that section of the Act.

   Reporting persons may comply with their cover page filing requirements
by
filing either completed copies of the blank forms available from the
Commission, printed or typed facsimiles, or computer printed facsimiles,
provided the documents filed have identical formats to the forms
prescribed in the Commission?s regulations and meet existing Securities
Exchange Act rules as to such matters as clarity and size (Securities
Exchange Act Rule 12b-12).

SPECIAL INSTRUCTIONS FOR COMPLYING WITH SCHEDULE 13G
   Under Sections 13(d), 13(g), and 23 of the Securities Exchange Act of
1934 and the rules and regulations thereunder, the Commission is
authorized
to solicit the information required to be supplied by this schedule by
certain security holders of certain issuers.


   Disclosure of the information specified in this schedule is mandatory,
except for I.R.S. identification numbers, disclosure of which is
voluntary.
The information will be used for the primary purpose of determining and
disclosing the holdings of certain beneficial owners of certain equity
securities. This statement will be made a matter of public record.
Therefore, any information given will be available for inspection by any
member of the public.

   Because of the public nature of the information, the Commission can
use
it for a variety of purposes, including referral to other governmental
authorities or securities self-regulatory organizations for investigatory
purposes or in connection with litigation involving the Federal
securities
laws or other civil, criminal or regulatory statutes or provisions.
I.R.S. identification numbers, if furnished, will assist the Commission
in identifying security holders and, therefore, in promptly processing
statements of beneficial ownership of securities.

   Failure to disclose the information requested by this schedule, except
for I.R.S. identification numbers, may result in civil or criminal action
against the persons involved for violation of the Federal securities laws
and rules promulgated thereunder.

GENERAL INSTRUCTIONS
A.	Statements filed pursuant to Rule 13d-1(b) containing the
information
required by this schedule shall be filed not later than February 14
following the calendar year covered by the statement or within the time
specified in Rules 13d-1(b)(2) and 13d-2(c). Statements filed pursuant to
Rule 13d-1(c) shall be filed within the time specified in Rules 13d-1(c),
13d-2(b) and 13d-2(d). Statements filed pursuant to Rule 13d-1(d) shall
be
filed not later than February 14 following the calendar year covered by
the
statement pursuant to Rules 13d-1(d) and 13d-2(b).
B.	Information contained in a form which is required to be filed by
rules
under section 13(f) (15 U.S.C. 78m(f)) for the same calendar year as that
covered by a statement on this schedule may be incorporated by reference
in
response to any of the items of this schedule. If such information is
incorporated by reference in this schedule, copies of the relevant pages
of such form shall be filed as an exhibit to this schedule.
C.	The item numbers and captions of the items shall be included but
the text
of the items is to be omitted. The answers to the items shall be so
prepared as to indicate clearly the coverage of the items without
referring to the text of the items. Answer every item. If an item is
inapplicable or the answer is in the negative, so state.



Item 1.
(a)	Name of Issuer



Impac Mortgage
Holdings, Inc


(b)	Address of Issuer?s Principal
Executive Offices


19500 Jamboree Road Irvine, CA
95612





Item 2.
(a)	Name of Person
Filing




Sara-Bay Financial
Corp


(b)	Address of Principal Business Office or, if none, Residence  2201
Cantu Court
Suite 102 Sarasota, Fl. 34232


(c)	Citizenship


Corporation
organized in
the state of
FL


(d)	Title of Class of
Securities


Common


(e)	CUSIP Number	452549508

Item 3.  If this statement is filed pursuant to ??240.13d-1(b) or
240.13d-2(b)
or (c), check whether the person filing is a:
(a)	Broker or dealer registered under section 15 of the Act (15 U.S.C.
78o).
(b)	Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).
(c)	Insurance company as defined in section 3(a)(19) of the Act (15
U.S.C. 78c).
(d)	Investment company registered under section 8 of the Investment
Company Act of
1940 (15 U.S.C 80a-8).
(e)	An investment adviser in accordance with ?240.13d-1(b)(1)(ii)(E);
(f)	An employee benefit plan or endowment fund in accordance with
?240.13d-
1(b)(1)(ii)(F);
(g)	A parent holding company or control person in accordance with ?
240.13d-
1(b)(1)(ii)(G);
(h)	A savings associations as defined in Section 3(b) of the Federal
Deposit
Insurance Act (12 U.S.C. 1813);
(i)	A church plan that is excluded from the definition of an investment
company under section 3(c)(14) of the Investment Company Act of 1940
(15 U.S.C. 80a-3);


(j)	Group, in accordance with ?240.13d-1(b)(1)(ii)(J).

Item 4. Ownership.

   Provide the following information regarding the aggregate number and
percentage of the class of securities of the issuer identified in Item 1.



(a)	Amount
beneficially
owned:


3
0
1
8
9
5
9
..



(b)	Percent of class: 	9 .

(c)	Number of shares as to which the person has:
(i)	Sole power to vote or to direct the vote  3018959
(ii)	Shared power to vote or to direct the vote 3018959
(iii)	Sole power to dispose or to direct the disposition of 	.

(iv)	Shared power to dispose or to direct the disposition of 	.

Instruction.	For computations regarding securities which represent a
right
to acquire an underlying security see
?240.13d-3(d)(1).

Item 5.  Ownership of Five Percent or Less of a Class
   If this statement is being filed to report the fact that as of the
date
hereof the reporting person has ceased to be the beneficial owner of more
than five percent of the class of securities, check the following ?.

Instruction: Dissolution of a group requires a response to this item.

Item 6.  Ownership of More than Five Percent on Behalf of Another Person.
   If any other person is known to have the right to receive or the power
to direct the receipt of dividends from, or the proceeds from the sale
of,
such securities, a statement to that effect should be included in
response
to this item and, if such interest relates to more than five percent of
the class, such person should be identified. A listing of the
shareholders
of an investment company registered under the Investment Company Act of
1940 or the beneficiaries of employee benefit plan, pension fund or
endowment
fund is not required.	NA

Item 7.  Identification and Classification of the Subsidiary Which
Acquired
the Security Being Reported on By the
Parent Holding Company	NA
   If a parent holding company has filed this schedule, pursuant to Rule
13d-1(b)(ii)(G), so indicate under Item 3(g) and attach an exhibit
stating
the identity and the Item 3 classification of the relevant subsidiary. If
a
parent holding company has filed this schedule pursuant to Rule 13d-1(c)
or Rule 13d-1(d), attach an exhibit stating the identification of the
relevant subsidiary.

Item 8.  Identification and Classification of Members of the Group NA
   If a group has filed this schedule pursuant to ?240.13d-
1(b)(1)(ii)(J),
so indicate under Item 3(j) and attach an exhibit stating the identity
and
Item 3 classification of each member of the group. If a group has filed
this schedule pursuant to ?240.13d-1(c) or ?240.13d-1(d), attach an
exhibit stating the identity of each member of the group.

Item 9.  Notice of Dissolution of Group	NA
   Notice of dissolution of a group may be furnished as an exhibit
stating
the date of the dissolution and that all further filings with respect to
transactions in the security reported on will be filed, if required, by
members of the group, in their individual capacity. See Item 5.

Item 10. Certification
(a)	The following certification shall be included if the statement is
filed
pursuant to ?240.13d-1(b):
By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were acquired and are held in
the ordinary course of business and were not acquired and are not held
for the purpose of or with the effect of changing or influencing the
control of the issuer of the securities and were not acquired and are
not held in connection with or as a participant in any transaction
having that purpose or effect.

(b)	The following certification shall be included if the statement is
filed
pursuant to ?240.13d-1(c):

By signing below I
 certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are not
held for the purpose of or with the effect of changing or influencing
the control of the issuer of the securities and were not acquired and
are not held in connection with or as a participant in any
transaction having that purpose or effect.

SIGNATURE

   After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true,
complete
and correct.


									3-15-23


									Mary Hettig




Date


Signature



	Chief Compliance
Officer
Name/Title


   The original statement shall be signed by each person on
whose behalf the statement is filed or his authorized
representative. If the statement is signed on behalf of a
person by his authorized representative other than an
executive officer or general partner of the filing person,
evidence of the representative?s authority to sign on behalf
of such person shall be filed with the statement, provided,
however, that a power of attorney for this purpose which
is already on file with the Commission may be incorporated
by reference. The name and any title of each person who
signs the statement shall be typed or printed beneath his
signature.

NOTE: Schedules filed in paper format shall include a signed
original and five copies of the schedule, including all
exhibits. See
?240.13d-7 for other parties for whom copies are to be sent.

Attention: Intentional misstatements or omissions of
fact constitute Fed