IMC HOME EQUITY LOAN TRUST 1997-3
15-15D, 1998-03-05
ASSET-BACKED SECURITIES
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<PAGE>   1
                                     FORM 15
           [Adopted in Release No. 34-20784 (83,508), March 22, 1984,
                   effective March 30, 1984, 49 F. R. 12688.]

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                     FORM 15

 Certification and Notice of Termination of Registration under Section 12(g) of
the Securities Exchange Act of 1934 or Suspension of Duty to File Reports Under
         Sections 13 and 15(d) of the Securities Exchange Act of 1934.

                             Commission File Number    333-24455-01
                                                    ----------------------------

                        IMC Home Equity Loan Trust 1997-3
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

           c/o The Chase Manhattan Bank, Structured Finance Services,
                    450 West 33rd Street, NY, NY 10001-2697
- --------------------------------------------------------------------------------
  (Address, including zip code, and telephone number, including area code, of
                   registrant's principal executive offices)

 Home Equity Loan Pass-Through Certificates, Series 1997-3, Class A-1, Class 
A-2, Class A-3, Class A-4, Class A-5, Class A-6, Class A-7, Class M-1, Class M-2
and Class B
- --------------------------------------------------------------------------------
            (Title of each class of securities covered by this Form)

 None
- --------------------------------------------------------------------------------
  (Titles of all other classes of securities for which a duty to file reports
                     under section 13(a) or 15(d) remains)


    Please place an X in the box(es) to designate the appropriate rule 
provision(s) relied upon to terminate or suspend the duty to file reports:

                  Rule 12g-4(a)(1)(I)  [ ]            Rule 12h-3(b)(1)(ii) [ ]
                  Rule 12g-4(a)(1)(ii) [ ]            Rule 12h-3(b)(2)(I)  [ ]
                  Rule 12g-4(a)(2)(I)  [ ]            Rule 12h-3(b)(2)(ii) [ ]
                  Rule 12g-4(a)(2)(ii) [ ]            Rule 15d-6           [X]
                  Rule 12h-3(b)(1)(I)  [ ]

    Approximate number of holders of record as of the certification or notice
date:
         111
- ----------------------

    Pursuant to the requirements of the Securities Exchange Act of 1934 (Name of
registrant as specified in charter) has caused this certification/notice to be
signed on its behalf by the undersigned duly authorized person.

DATE: 2/21/98      BY:  /s/ Thomas G. Middleton
     -------------     ---------------------------------------------------------
                      Thomas G. Middleton, President and Chief Operating Officer

Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934. The
registrant shall file with the Commission three copies of Form 15, one of which
shall be manually signed. It may be signed by an officer of the registrant, by
counsel or by any other duly authorized person. The name and title of the person
signing the form shall be typed or printed under the signature.


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