Ex-99.3 a)

Michael C. Koster
Executive Vice President
Loan Administration

Norwest Bank Minnesota, N.A.
11000 Broken Land Parkway
Columbia, MD 21044-3562
Attention:  Master Servicing

RE:  Officer's Certificate

Dear Master Servicer:

The undersigned Officer certifies the following for the 1999 fiscal year:

(A)      I have reviewed the activities and performance of the Servicer during
         the preceding fiscal year under the terms of the Servicing Agreement,
         Trust Agreement, Pooling and Servicing Agreement and/or Seller/Servicer
         Guide and to the best of these Officers' knowledge, the Servicer has
         fulfilled all of its duties, responsibilities or obligations under
         these Agreements throughout such year, or if there has been a default
         or failure of the servicer to perform any of such duties,
         responsibilities or obligations, a description of each default or
         failure and the nature and status thereof has been reported to Norwest
         Bank Minnesota, N.A.;

(B)      I have confirmed that the Servicer is currently an approved FNMA or
         FHLMC servicer in good standing;

(C)      I have confirmed that the Fidelity Bond, the Errors and Omissions
         Insurance Policy and any other bonds required under the terms of the
         Servicing Agreement, Trust Agreement, Pooling and Servicing Agreement
         and/or Seller/Servicer Guide are in full force and effect;

(D)      All premiums for each Hazard Insurance Policy, Flood Insurance Policy
         (if applicable) and Primary Mortgage Insurance Policy (if applicable),
         with respect to each Mortgaged Property, have been paid and that all
         such insurance policies are in full force and effect;

(E)      All real estate taxes, governmental assessments and any other expenses
         accrued and due, that if not paid could result in a lien or encumbrance
         on any Mortgaged Property, have been paid, or if any such costs or
         expenses have not been paid with respect to any Mortgaged Property, the
         reason for the non-payment has been reported to Norwest Bank Minnesota,
         N.A.;
(F)      All Custodial Accounts have been reconciled and are properly funded;
         and

(G)      All annual reports of Foreclosure and Abandonment of Mortgage Property
         required per section 6050H, 6050J and 6050P of the Internal Revenue
         Code, respectively, have been prepared and filed.

Certified By:

<PAGE>

/s/ Micheal Koster
------------------------
Officer


Executive Vice President
------------------------
Title


7/31/2000
------------------------
Date



Ex-99.3 b)

September 6, 2000

Wells Fargo Bank Minntsota, N.A.
Formerly Norwest Bank Minnesota, N.A.
Attn: Melissa Jennings
11000 Broken Land Parkway
Columbia, MD 21044-3562

Re: Annual Statement of Compliance


OFFICER'S CERTIFICATE


I, Mario R. Fegan Jr., hereby certify that I am the Vice President, Master
Servicing of Impac Funding Corporation., the Issuer in the below identified
transactions I further certify, with respect to the Pooling and Servicing
Agreements as Master Servicer the following:

I have reviewed the activities and performances of the Master Servicer during
the calendar year ending December 31, 1999, under the agreements and sections
listed below and to the best of my knowledge the Issuer has fulfilled all of its
duties, responsibilities or obligations under the Indenture through out the
calendar year 1999.

Vice President
Master Servicing