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<BODY lang=EN-US>
<DIV class=Section1>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>UNITED
STATES</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>SECURITIES AND
EXCHANGE COMMISSION</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>Washington, D.C.
20549</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>FORM
8-K</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>CURRENT
REPORT</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>Pursuant to
Section 13 or 15(d) of the</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>Securities
Exchange Act of 1934</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>Date of Report
(Date of earliest event reported)</FONT></B><FONT color=black size=2>:
&nbsp;<B>June 13, 2007</B></FONT></P>
<P class=BodyTextJ style="TEXT-ALIGN: center; margin-top:12pt; margin-bottom:12pt" align=center><B><FONT
face="Times New Roman" color=black size=2>Commission File Number of
Depositor:<BR>333-134691</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size="4">INDYMAC ABS,
INC.</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman"
size=2>__________________________________________________________</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>(Exact name of
depositor as specified in its charter)</FONT></B></P>
<P class=BodyTextJ style="MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size="4">INDYMAC BANK,
F.S.B.</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman"
size=2>__________________________________________________________</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>(Exact name of
sponsor as specified in its charter)</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P class=BodyTextLA style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
align=center><FONT face="Times New Roman" color=black
size=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
DELAWARE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
95-4685267&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></U></FONT></P>
<P class=BodyTextLA style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
align=center><FONT face="Times New Roman" color=black size=2><B>(State or other
jurisdiction&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(I.R.S. employer</B></FONT></P>
<P class=BodyTextLA style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
align=center><B><FONT face="Times New Roman" color=black
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
of
incorporation)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;identification
no.)</FONT></B></P>
<P class=BodyTextLA style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
align=center>&nbsp;</P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center" align=center><A
name=OLE_LINK1><B><U><FONT face="Times New Roman" color=black size=2>c/o 155
North Lake Avenue, Pasadena,
CA&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
91101</FONT></U></B></A></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>(Address of
principal executive offices)&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Zip code)</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><FONT face="Times New Roman" color=black size=2>Registrant's
telephone number, including area code:&nbsp; <A name=OLE_LINK2>(800)
669-2300</A></FONT></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><U><FONT face="Times New&#13;&#10;Roman" color=black
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
N/A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;</FONT></U></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black size=2>(Former name or
former address, if changed since last report)</FONT></B></P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><FONT face="Times New Roman" color=black size=2>Exhibit Index
located on Page 2</FONT></P></DIV><FONT face="Times New Roman" color=black
size=2><BR style="PAGE-BREAK-BEFORE: always" clear=all></FONT>
<DIV class=Section2>
<HR>

<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>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 .</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>[&nbsp; ] Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>[&nbsp; ] Soliciting material pursuant
to Rule 14a-12(b) under the Exchange Act<BR>(17 CFR 240.14a&#8209;12(b))</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>[&nbsp; ] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17&nbsp;CFR
240.14d-2(b))</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=BodyTextJ style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: left"
align=left><FONT face="Times New Roman" color=black size=2>[&nbsp; ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17&nbsp;CFR 240.13e-4(c))</FONT></P><FONT face="Times New Roman" color=black
size=2><BR style="PAGE-BREAK-BEFORE: always" clear=all></FONT>
<HR>

<P class=BodyTextJ style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" color=black size=2>INFORMATION TO BE INCLUDED IN THE
REPORT</FONT></P>
<P class=BodyTextJ style="TEXT-ALIGN: left" align=left><FONT
face="Times New Roman" color=black size=2>Item 9.01.&nbsp; <U>Financial
Statements, Pro Forma Financial Information and Exhibits</U>.</FONT></P>
<BLOCKQUOTE>
  <BLOCKQUOTE>
    <P class=BodyText1J><FONT face="Times New Roman" color=black
    size=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not
    applicable</FONT></P>
    <P class=BodyText1J><FONT face="Times New Roman" color=black
    size=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not
    applicable</FONT></P>
    <P class=BodyText1J><FONT face="Times New Roman" color=black
    size=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits (execution
    copies): &nbsp;The following execution copies are filed as Exhibits to this
    Report:</FONT></P></BLOCKQUOTE></BLOCKQUOTE>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>Exhibit<BR><U>Number</U></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face="Times New Roman"
color=black size=2>25.1&nbsp;&nbsp;&nbsp;&nbsp; Statement of Eligibility of
Deutsche Bank National Trust Company on Form T-1 under the Trust Indenture Act
of 1939, as amended, of a corporation designated to act as Trustee.&nbsp;
(Certain exhibits to Form T-1 are incorporated by reference to Exhibit
25.1.)</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=BodyTextJ style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: left"
align=left>&nbsp;</P></DIV><FONT face="Times New Roman" color=black size=2><BR
style="PAGE-BREAK-BEFORE: always" clear=all></FONT>
<HR>

<DIV class=Section3>
<P class=BodyTextJ
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center"
align=center><B><FONT face="Times New Roman" color=black
size=2>SIGNATURES</FONT></B></P>
<P class=BodyText1J style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>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.</FONT></P>
<P class=BodyText1J style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in"><B><FONT
face="Times New Roman" color=black size=2>INDYMAC ABS, INC.</FONT></B></P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in">&nbsp;</P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in">&nbsp;</P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in"><FONT
face="Times New Roman" color=black size=2>By:
<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Jill
Jacobson&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in"><FONT
face="Times New Roman" color=black size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Name:&nbsp; Jill Jacobson</FONT></P>
<P class=MsoNormal
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 3.5in"><FONT
face="Times New Roman" color=black size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Title:&nbsp;&nbsp;&nbsp;&nbsp; Vice
President<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><FONT
face="Times New Roman" color=black size=2>Dated:&nbsp; June <u>13</u>,
2007</FONT></P></DIV><FONT face="Times New Roman" color=black size=2><BR
style="PAGE-BREAK-BEFORE: always" clear=all></FONT>
<DIV class=Section4>
<HR>

<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
align=left><B><FONT face="Times New Roman" color=black size=2>Exhibit
25.1</FONT></B></P>
<P class=MsoNormal style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px">&nbsp;</P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face="Times New Roman"
color=black size=2>Statement of Eligibility of Deutsche Bank National Trust
Company on Form T-1 under the Trust Indenture Act of 1939, as amended, of a
corporation designated to act as Trustee.&nbsp; (Certain exhibits to Form T-1
are incorporated by reference to Exhibit 25.1.)</FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify">&nbsp;</P>
<P class=MsoNormal style="TEXT-ALIGN: justify">&nbsp;</P></DIV></BODY></HTML>
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{"company-data": {"conformed-name": "INDYMAC ABS INC", "cik": "0001060764", "assigned-sic": "6189", "irs-number": "954685267", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-51609", "film-number": "07917924"}, "business-address": {"street1": "155 N LAKE AVE", "city": "PASADENA", "state": "CA", "zip": "91101", "phone": "8006292300"}, "mail-address": {"street1": "155 NORTH LAKE AVE", "city": "PASADENA", "state": "CA", "zip": "91101"}}
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)
:
June 13, 2007
Commission File Number of
Depositor:
333-134691
INDYMAC ABS,
INC.
__________________________________________________________
(Exact name of
depositor as specified in its charter)
INDYMAC BANK,
F.S.B.
__________________________________________________________
(Exact name of
sponsor as specified in its charter)
DELAWARE                                 
                               
95-4685267
(State or other
jurisdiction                                              
(I.R.S. employer
of
incorporation)                                                       identification
no.)
c/o 155
North Lake Avenue, Pasadena,
CA                                 
91101
(Address of
principal executive offices)   
                       
(Zip code)
Registrant's
telephone number, including area code:
(800)
669-2300
N/A
(Former name or
former address, if changed since last report)
Exhibit Index
located on Page 2
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 .
[  ] 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))
INFORMATION TO BE INCLUDED IN THE
REPORT
Item 9.01.
Financial
Statements, Pro Forma Financial Information and Exhibits
.
(a)        Not
    applicable
(b)        Not
    applicable
(c)        Exhibits (execution
    copies):  The following execution copies are filed as Exhibits to this
    Report:
Exhibit
Number
25.1     Statement of Eligibility of
Deutsche Bank National Trust Company on Form T-1 under the Trust Indenture Act
of 1939, as amended, of a corporation designated to act as Trustee. 
(Certain exhibits to Form T-1 are incorporated by reference to Exhibit
25.1.)
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.
INDYMAC ABS, INC.
By:
/s/ Jill
Jacobson
Name:  Jill Jacobson
Title:     Vice
President
Dated:  June
13
,
2007
Exhibit
25.1
Statement of Eligibility of Deutsche Bank National Trust
Company on Form T-1 under the Trust Indenture Act of 1939, as amended, of a
corporation designated to act as Trustee.  (Certain exhibits to Form T-1
are incorporated by reference to Exhibit 25.1.)