INDYMAC ABS INC HOME EQUITY LN AST BK CERT SE SPMD 1999-A
15-15D, 2000-01-27
ASSET-BACKED SECURITIES
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                      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 Section 13
               and 15(d) of the Securities Exchange Act of 1934.


                                         Commission File Number  333-51609-02
                                                               --------------


                               IndyMac ABS, Inc.
- -------------------------------------------------------------------------------
            (Exact name of Registrant as specified in its charter)


                             155 North Lake Avenue
                   Pasadena, California 91101 (800) 669-2300
- -------------------------------------------------------------------------------
         (Address, including zip code, and telephone number, including
            area code, of Registrant's principal executive offices)

            Home Equity Loan Asset-Backed Trust, Series SPMD 1999-A
        Home Equity Loan Asset-Backed Certificates, Series SPMD 1999-A
- -------------------------------------------------------------------------------
                      (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: 4
     ---

     Pursuant to the requirements of the Securities Exchange Act of 1934,
IndyMac ABS, Inc. has caused this certification/notice to be signed on its
behalf by the undersigned duly authorized person.




DATE:   January 27, 2000                   BY:  /s/ [Signatory]

                                                               [Signatory]
                                                               Vice President



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