IMC MORTGAGE CO
8-K/A, 1999-02-26
MORTGAGE BANKERS & LOAN CORRESPONDENTS
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                          SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C. 20549

                          ----------------------------------


                                      FORM 8-K/A

                                    CURRENT REPORT
                          PURSUANT TO SECTION 13 OR 15(d) OF
                          THE SECURITIES EXCHANGE ACT OF 1934


          Date of Report (Date of earliest event reported): February 16, 1999

                                      ----------


                                 IMC MORTGAGE COMPANY
                (Exact name of registrant as specified in its charter)




     Florida                        333-3954                     59-3350574
 (State or other            (Commission file number)          (I.R.S. employer
 jurisdiction of                                             identification no.)
 incorporation
 or organization)



       5901 E. Fowler Avenue,
           Tampa, Florida                                         33167
(Address of principal executive offices)                       (Zip code)


       Registrant's telephone number, including area code: (813) 984-2548


<PAGE>

        This Form  8-K/A of IMC  Mortgage  Company  (the  "Company")  amends the
Company's Form 8-K dated February 16, 1999 relating to a change in the Company's
certifying   accountants   by   filing   as   Exhibit   16.1   a   letter   from
PriceWaterhouseCoopers  LLP addressed to the Securities and Exchange  Commission
stating  whether it agrees with the  statements  made by the Company in the Form
8-K dated  February 16, 1999 and, if not,  stating the respects in which it does
not agree.


Item 7.  Financial Statements, Pro Forma Financial Information
                and Exhibits.

(c)   Exhibits

      16.1          Letter from PriceWaterhouseCoopers LLP to the
                    Securities and Exchange Commission dated February 25,
                    1999

<PAGE>


                                    SIGNATURE

        Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company  has  duly  caused  this  report  to be  signed  on  its  behalf  by the
undersigned thereunto duly authorized.



Date:   February 26, 1999        IMC MORTGAGE COMPANY


                                        By: /s/Thomas G. Middleton
                                            ----------------------
                                        Thomas G. Middleton
                                        President, Chief Operating Officer and
                                        Assistant Secretary


                                        By: /s/Stuart D. Marvin
                                            -----------------------
                                        Stuart D. Marvin
                                        Chief Financial Officer


                                        2


                     [PricewaterhouseCoopers LLP Letterhead]




February 25, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

        We  have  read  the  statements  made  by  IMC  Mortgage  Company  (copy
attached),  which we understand has been filed with the Commission,  pursuant to
Item 4 of Form 8-K, as part of the  Company's  Form 8-K report filed on February
23, 1999. We agree with the statements  concerning our Firm in such Form 8-K. We
have no basis to agree or disagree  with the Company's  statements  appearing in
the second sentence of paragraph five or paragraph eight in its entirety.


Very truly yours,




/s/PricewaterhouseCoopers LLP



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