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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): April 26, 2000
INDYMAC ABS, INC., (as depositor under the Pooling
and Servicing Agreement, dated as of April 1, 2000 providing for
the issuance of the INDYMAC ABS, INC., Home Equity
Mortgage Loan Asset-Backed Trust, Series SPMD 2000-A).
INDYMAC ABS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 333-51609 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, California 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 5. Other Events.
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Filing of Computational Materials
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Pursuant to Rule 424(b) under the Securities Act of 1933, concurrently
with, or subsequent to, the filing of this Current Report on Form 8-K (the
"Form 8-K"), IndyMac ABS, Inc. (the "Company") is filing a prospectus and
prospectus supplement with the Securities and Exchange Commission relating to
its Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD 2000-A.
In connection with the offering of the Asset-Backed Certificates, Series
SPMD 2000-A, Merrill Lynch & Co. ("Merrill Lynch"), as underwriter of the
Offered Certificates, has prepared certain materials (the "Merrill Lynch
Computational Materials") for distribution to their potential investors.
Although the Company provided Merrill Lynch with certain information regarding
the characteristics of the Mortgage Loans in the related portfolio, the
Company did not participate in the preparation of the Merrill Lynch
Computational Materials.
For purposes of this Form 8-K, "Computational Materials" shall mean
computer generated tables and/or charts displaying, with respect to any Class
or Classes of Certificates, any of the following: yield; average life;
duration; expected maturity; interest rate sensitivity; loss sensitivity; cash
flow characteristics; background information regarding the Mortgage Loans; the
proposed structure; decrement tables; or similar information (tabular or
otherwise) of a statistical, mathematical, tabular or computational nature.
The Merrill Lynch Computational Materials, which are listed as Exhibit 99.1
hereto, are filed on Form SE dated April 26, 2000.
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* Capitalized terms used and not otherwise defined herein shall have
the meanings assigned to them in the prospectus and the prospectus supplement
of IndyMac ABS, Inc., relating to its Home Equity Mortgage Loan Asset-Backed
Trust, Series SPMD 2000-A.
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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:
99.1 Merrill Lynch Computational Materials filed on Form SE dated
April 26, 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: /s/ Blair Abernathy
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Blair Abernathy
President
Dated: April 26, 2000
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Exhibit Index
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Exhibit Page
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99.1 Merrill Lynch & Co.Computational Materials filed on Form SE
dated April 26, 2000.
