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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest Event
Reported): November 21, 2000
INDYMAC ABS, INC., (as depositor under the Pooling and
Servicing Agreement, dated as of November 1, 2000, providing for
the issuance of the Home Equity Mortgage Loan Asset Backed
Certificates, Series SPMD 2000-C).
INDYMAC ABS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 333-47158 95-4685267
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
155 North Lake Avenue
Pasadena, Califormia 91101
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(Address of Principal (Zip Code)
Executive Offices)
Registrant's telephone number, including area code (800) 669-2300
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Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
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(a) Not applicable.
(b) Not applicable.
(c) Exhibits:
5.1 Legality Opinion of Brown & Wood LLP.
8.1 Tax Opinion of Brown & Wood LLP (included in Exhibit 5.1)
23.1 Consent of Brown & Wood LLP (included in Exhibits 5.1 and 8.1)
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
INDYMAC ABS, INC.
By: /s/ Blair Abernathy
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Blair Abernathy
President
Dated: November 21, 2000
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
INDYMAC ABS, INC.
By: _________________
Name: _______________
Title: ________________
Dated: November 21, 2000
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Exhibit Index
Exhibit Page
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5.1 Legality Opinion of Brown & Wood LLP 6
8.1 Tax Opinion of Brown & Wood LLP (included in Exhibit 5.1) 6
23.1 Consent of Brown & Wood LLP (included in Exhibits 5.1 and 6
8.1)
