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): December 25, 2000
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(Depositor)
(Issuer in respect of Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD
(Exact name of registrant as specified in charter)
Delaware 33-63714 95-4449516
(State or other (Commission File No.) (I.R.S. Employer
jurisdiction of Identification No.)
organization)
155 Lake Avenue, Pasadena, CA 91110-7137
(Address of principal executive offices) (Zip Code)
Registrant's Telephone Number, including area code: (818) 304-4428
Not Applicable
(Former name, former address and former fiscal year,
if changed since last report)
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Item 5. Other Events
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Home Equity Mortgage Loan Asset-Backed Trust
Series SPMD 2000-B
On December 25, 2000, The Bank of New York, as Trustee for , Home Equity
Mortgage Loan Asset-Backed Trust Series SPMD 2000-B, made a monthly distribution
to Certificate holders of principal and/or interest pursuant to the Pooling and
Servicing Agreement, dated as of July 1, 2000, among as Depositor, INDYMAC ABS,
INC, Seller and Master Servicer and The Bank of New York, as Trustee.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit No. Description
99 Report to Holders of , Home Equity Mortgage Loan
Asset-Backed Trust Series SPMD 2000-B relating to the
distribution date of December 25, 2000 prepared by The Bank
of New York, as Trustee under the Pooling and Servicing
Agreement dated as of July 1, 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 thereunto duly authorized.
Dated: December 25, 2000
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By: /s/ Courtney Bartholomew
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Name: Courtney Bartholomew
Assistant Vice-President
The Bank of New York,
as Trustee
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EXHIBIT INDEX
Exhibit
99 Monthly Remittance Statement dated December 25, 2000