frequent restarts of iMac - panic in Kernel - even in sleep mode; apple case number 101173170874

Hi all,

have the issue that the Mac restarts frequently every 10 minutes - with major failure... any ideas?

faillure log:

panic(cpu 0 caller 0xffffff8026a14e67): "AppleAHCIDiskQueueManager::setPowerState(0xffffff8062f3d900 : 0xffffff7fa933d5d2, 3 -> 2) timed out after 100306 ms"@/AppleInternal/BuildRoot/Library/Caches/com.apple.xbs/Sources/xnu/xnu-6153.141.1/iokit/Kernel/IOServicePM.cpp:5296

best Guenter