8-K 1 d293800.txt INDYMAC ABS INC ================================================================================ UNITED STATES 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 13, 2004 IndyMac ABS, Inc. (as depositor under the Pooling and Servicing Agreement, dated as of December 1, 2004, providing for the issuance of Home Equity Asset-Backed Certificates, Series SPMD 2004-C) IndyMac ABS, Inc. ----------------- (Exact name of registrant as specified in its charter) --------------------------------------------------------------------------------

Registrant's telephone number, including area code: 626-535-5555 ================================================================================ Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b)) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Section 9 - Financial Statements and Exhibits Item 9.01. Financial Statements and Exhibits (a) Financial Statements. Not applicable. (b) Pro Forma Financial Information. Not applicable. (c) Exhibits.

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 20, 2004 INDYMAC ABS, INC. By: /s/ Victor Woodworth -------------------- Name: Victor Woodworth Title: Vice President EXHIBIT INDEX

Home Equity Mortgage Loan Asset Backed Trust, SPMD 2004-C 8-K