CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-8 of Impac Mortgage Holdings, Inc. (the “Company”) of our reports dated March 15, 2018, relating to (1) the Company’s consolidated financial statements and (2) the effectiveness of the Company’s internal control over financial reporting, both appearing in the Company’s Annual Report on Form 10-K as of and for the year ended December 31, 2017 filed with the Securities and Exchange Commission.
/s/ Squar Milner LLP
Newport Beach, California
August 24, 2018