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): ~~INDYMAC~~(Date ~~MBS,~~of ~~INC.~~earliest asevent ~~Depositor,~~reported) ~~IndyMac~~Indymac ~~Bank,~~MBS ~~F.S.B.~~Inc (as ~~Seller~~Depositor ~~and as Master Servicer, and Deutsche Bank National Trust Company, as trustee~~ under the Pooling and Servicing Agreement, dated as of June 1, 2004, providing for the issuance of IndyMac MBS, Inc. Home Equity Mortgage Loan Asset-Backed Trust Series SPMD 2004-A Home Equity Mortgage Loan Asset- Backed Certificates SPMD 2004-A ~~Home Equity Mortgage Loan Asset-Backed Trust Series SPMD 2004-A~~ (Exact name of ~~Registrant~~registrant as specified in ~~its Charter~~charter) DELAWARE (State or Other Jurisdiction of Incorporation) 333-47158-07 95-4685267 (Commission File Number) (I.R.S. Employer Identification No.) 155 NORTH LAKE AVENUE PASADENA, CALIFORNIA 91101 (Address of principal executive offices) (Zip Code) Registrant's Telephone Number, Including Area Code: (800) 669-2300 (Former name or former address, if changed since last report.) 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)) Item 58.01 Other Events Attached hereto is a copy of the Monthly Remittance Statements to the Certificateholders which was derived from the monthly information submitted by the Master Servicer of the Trust to the Trustee. Item 79.01 Financial ~~Statement~~Statements and Exhibits (c) Exhibits: ~~(as~~Exhibit ~~noted~~No. inDescription ~~Item~~99.1 ~~5 above)~~ Monthly Remittance Statement to the Certificateholders dated as of . ~~SIGNATURE~~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. Deutsche Bank National Trust Company, ~~not~~ in itits ~~individual~~ capacity, ~~but solely~~ as aTrustee ~~duly~~under ~~authorized agent of~~ the ~~Registrant pursuant to the~~ Pooling and Servicing Agreement, ~~dated~~on asbehalf of ~~June~~Indymac 1MBS Inc,~~2004.~~ Registrant Date: ~~Aug~~Sep 0427, 2004 By: /s/ Katherine M. Wannenmacher Katherine M. Wannenmacher Vice President EXHIBIT INDEX DOCUMENT 99.1 Monthly Remittance Statement to the Certificateholders dated as of .

IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
				External Parties						Table of Contents
													Page
				Seller
										1. Certificate Payment Report					2
				IndyMac Bank
										2. Collection Account Report					4
										3. Credit Enhancement Report					6
										4. Collateral Report					7
				Certificate Insurer(s)						5. Delinquency Report					10
										6. REO Report					13
										7. Foreclosure Report					14
										8. Prepayment Report					15
										9. Prepayment Detail Report					18
										10. Realized Loss Report					1920
										11. Realized Loss Detail Report					2223
				Servicer(s)
										12. Triggers and Adj. Cert. Report					2324
				IndyMac Bank
										13. Additional Certificate Report					2425
										14. Other Related Information					2526
				Underwriter(s)
				UBS Securities
										Total Number of Pages					2526
				Dates						Contacts
				Cut-Off Date:			June 01, 2004			Brent Hoyler
				Close Date:			June 08, 2004			Administrator
				First Distribution Date:			July 26, 2004			(714) 247-6322
										Brent.Hoyler@db.com
										Address:
										1761 East St. Andrew Place, Santa Ana, CA 92705
				Distribution Date:			~~July~~September 2627, 2004
										Factor Information:			(800) 735-7777
				Record Date:			~~June~~August 3031, 2004
										Main Phone Number:			(714) 247-6000
							July 23, 2004
							September 24, 2004
										https://www.corporatetrust.db.com/invr
Page 1 of 25
Page 1 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Certificate Payment Report
Current Period Distribution - REMIC III
					Prior												Current
	Class		Original		Principal						Total		Realized		Deferred		Principal
Class	Type	Cur	Face Value		Balance		Interest		Principal		Distribution		Loss		Interest		Balance
					(1)		(2)		(3)		(4)=(2)+(3)		(5)		(6)		(7)=(1)-(3)-(5)+(6)
A-1	FLT, STEP	$	267,868,000.00		~~267~~257,~~868~~424,~~000~~739.0031		~~521~~451,~~449~~887.7168		47,~~576~~209,~~552~~712.2387		57,~~098~~661,~~001~~600.9455		0.00		0.00		~~263~~250,~~291~~215,~~447~~026.7744
A-2	FLT, STEP	$	52,102,000.00		5245,~~102~~266,~~000~~182.0072		9173,~~699~~651.5285		41,~~376~~245,~~566~~824.0018		41,~~468~~319,~~265~~476.5203		0.00		0.00		4744,~~725~~020,~~434~~358.0054
A-3	FLT, STEP	$	37,780,000.00		37,780,000.00		8272,~~612~~553.2734		0.00		8272,~~612~~553.2734		0.00		0.00		37,780,000.00
M-1	MEZ, FLT	$	28,125,000.00		28,125,000.00		6657,~~750~~621.0009		0.00		6657,~~750~~621.0009		0.00		0.00		28,125,000.00
M-2	MEZ, FLT	$	22,050,000.00		22,050,000.00		7359,~~794~~930.0006		0.00		7359,~~794~~930.0006		0.00		0.00		22,050,000.00
M-3	MEZ, FLT	$	5,625,000.00		5,625,000.00		2016,~~325~~319.0053		0.00		2016,~~325~~319.0053		0.00		0.00		5,625,000.00
M-4	MEZ, FLT	$	11,700,000.00		11,700,000.00		5744,~~096~~133.0038		0.00		5744,~~096~~133.0038		0.00		0.00		11,700,000.00
M-5	MEZ, FLT	$	4,950,000.00		4,950,000.00		3023,~~756~~209.0031		0.00		3023,~~756~~209.0031		0.00		0.00		4,950,000.00
M-6	MEZ, FLT	$	4,500,000.00		4,500,000.00		2721,~~960~~099.0038		0.00		2721,~~960~~099.0038		0.00		0.00		4,500,000.00
M-7	MEZ, FIX	$	8,550,000.00		8,550,000.00		42,750.00		0.00		42,750.00		0.00		0.00		8,550,000.00
C	SUB,EXE	$	6,769,181.65		6,~~769~~750,~~181~~287.6573		1,~~488~~544,~~689~~408.8693		~~18,893~~0.9200		1,~~507~~544,~~583~~408.7893		0.00		0.00		6,750,287.73
P	SUB	$	100.00		100.00		7690,~~539~~646.7662		0.00		7690,~~539~~646.7662		0.00		0.00		100.00
R	R	$	~~100~~0.00		~~100~~0.00		0.00		0.00		0.00		0.00		0.00		~~100~~0.00
Total			450,019,~~381~~281.65		~~450~~432,~~019~~721,~~381~~309.6576		2,~~580~~498,~~422~~211.1217		8,~~972~~455,~~012~~537.1505		1110,~~552~~953,~~434~~748.2722		0.00		0.00		~~441~~424,~~047~~265,~~369~~772.5071
Interest Accrual Detail Current Period Factor Information per $1,0000 of Original Face-
									Orig. Principal		Prior							Current
	Period		Period						(with Notional)		Principal						Total	Principal
Class	Starting		Ending		Method		Cusip		Balance		Balance		Interest		Principal		Distribution	Balance
									(1)		(1)		(2)		(3)		(4)=(2)+(3)	(5)
A-1	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EN8		267,868,000.00		~~1,000~~961.~~000000~~013407		1.~~946667~~686979		1726.~~085102~~915170		1928.~~031769~~602149	~~982~~934.~~914898~~098237
A-2	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EP3		52,102,000.00		~~1,000~~868.~~000000~~799331		1.~~760000~~413609		8323.~~999962~~911254		8525.~~759962~~324863	~~916~~844.~~000038~~888076
A-3	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EX6		37,780,000.00		1,000.000000		21.~~186667~~920417		0.000000		21.~~186667~~920417	1,000.000000
M-1	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EQ1		28,125,000.00		1,000.000000		2.~~373333~~048750		0.000000		2.~~373333~~048750	1,000.000000
M-2	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606ER9		22,050,000.00		1,000.000000		32.~~346667~~717917		0.000000		32.~~346667~~717917	1,000.000000
M-3	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606ES7		5,625,000.00		1,000.000000		32.~~613333~~901250		0.000000		32.~~613333~~901250	1,000.000000
M-4	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606ET5		11,700,000.00		1,000.000000		43.~~880000~~772084		0.000000		43.~~880000~~772084	1,000.000000
M-5	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EU2		4,950,000.00		1,000.000000		64.~~213333~~688749		0.000000		64.~~213333~~688749	1,000.000000
M-6	~~06/~~08/25/04		0709/2526/04		A-Act/360		456606EV0		4,500,000.00		1,000.000000		64.~~213333~~688751		0.000000		64.~~213333~~688751	1,000.000000
M-7	0608/25/04		0709/24/04		F-30/360		456606EW8		8,550,000.00		1,000.000000		5.000000		0.000000		5.000000	1,000.000000
C	0608/25/04		0709/24/04		F-30/360		IN04S101C		6,769,181.65		~~1,000~~997.~~000000~~208832		~~219~~228.~~921689~~152975		20.~~791168~~000000		~~222~~228.~~712856~~152975	997.208832
P	0608/25/04		0709/24/04		F-30/360		IN04S101P		100.00		1,000.000000		~~765~~906,~~397~~466.~~600000~~200000		0.000000		~~765~~906,~~397~~466.~~600000~~200000	1,000.000000
R	0608/25/04		0709/24/04		F-30/360		IN04S101R		~~100~~0.00		~~1,000~~0.000000		0.000000		0.000000		0.000000	~~1,000~~0.000000
Page 2 of 25
Page 2 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Distribution to Date - REMIC III
																	Current
	Original				Unscheduled		Scheduled		Total		Total		Realized		Deferred		Principal
Class	Face Value		Interest		Principal		Principal		Principal		Distribution		Loss		Interest		Balance
	(1)		(2)		(3)		(4)		(5)=(3)+(4)		(6)=(2)+(5)		(7)		(8)		(9)=(1)-(5)-(7)+(8)
A-1	267,868,000.00		~~521~~1,~~449~~357,304.7108		416,~~398~~941,~~905~~982.0674		~~177~~710,~~647~~990.1782		417,~~576~~652,~~552~~973.2356		519,~~098~~010,~~001~~277.9464		0.00		0.00		~~263~~250,~~291~~215,~~447~~026.7744
A-2	52,102,000.00		91229,~~699~~382.5299		47,~~206~~759,~~681~~791.6593		~~169~~321,~~884~~849.3553		48,~~376~~081,~~566~~641.0046		48,~~468~~311,~~265~~024.5245		0.00		0.00		4744,~~725~~020,~~434~~358.0054
A-3	37,780,000.00		82215,~~612~~928.2744		0.00		0.00		0.00		82215,~~612~~928.2744		0.00		0.00		37,780,000.00
M-1	28,125,000.00		66172,~~750~~886.0072		0.00		0.00		0.00		66172,~~750~~886.0072		0.00		0.00		28,125,000.00
M-2	22,050,000.00		73185,~~794~~174.0006		0.00		0.00		0.00		73185,~~794~~174.0006		0.00		0.00		22,050,000.00
M-3	5,625,000.00		2050,~~325~~707.0003		0.00		0.00		0.00		2050,~~325~~707.0003		0.00		0.00		5,625,000.00
M-4	11,700,000.00		57139,~~096~~741.0088		0.00		0.00		0.00		57139,~~096~~741.0088		0.00		0.00		11,700,000.00
M-5	4,950,000.00		3074,~~756~~384.0006		0.00		0.00		0.00		3074,~~756~~384.0006		0.00		0.00		4,950,000.00
M-6	4,500,000.00		2767,~~960~~621.0088		0.00		0.00		0.00		2767,~~960~~621.0088		0.00		0.00		4,500,000.00
M-7	8,550,000.00		42128,~~750~~250.00		0.00		0.00		0.00		42128,~~750~~250.00		0.00		0.00		8,550,000.00
C	6,769,181.65		14,~~488~~741,~~689~~749.8640		18,160.52		733.40		18,893.92		14,~~507~~760,~~583~~643.7832		0.00		0.00		6,750,287.73
P	100.00		76245,~~539~~491.7679		0.00		0.00		0.00		76245,~~539~~491.7679		0.00		0.00		100.00
R	~~100~~0.00		0.00		0.00		0.00		0.00		0.00		0.00		0.00		~~100~~0.00
Total	450,019,~~381~~281.65		27,~~580~~608,~~422~~622.1233		824,~~623~~719,~~747~~935.2319		~~348~~1,~~264~~033,573.9275		825,~~972~~753,~~012~~508.1594		1133,~~552~~362,~~434~~131.27		0.00		0.00		~~441~~424,~~047~~265,~~369~~772.5071
Interest Detail - REMIC III
	Pass		Prior Principal				Non-		Prior		Unscheduled				Paid or		Current
	Through		(with Notional)		Accrued		Supported		Unpaid		Interest		Optimal		Deferred		Unpaid
Class	Rate		Balance		Interest		Interest SF		Interest		Adjustment		Interest		Interest		Interest
					(1)		(2)		(3)		(4)		(5)=(1)-(2)+(3)+(4)		(6)		(7)=(5)-(6)
A-1	1.~~46000~~91500%		~~267~~257,~~868~~424,~~000~~739.0031		~~521~~451,~~449~~887.7168		0.00		0.00		0.00		~~521~~451,~~449~~887.7168		~~521~~451,~~449~~887.7168		0.00
A-2	1.~~32000~~77500%		5245,~~102~~266,~~000~~182.0072		9173,~~699~~651.5285		0.00		0.00		0.00		9173,~~699~~651.5285		9173,~~699~~651.5285		0.00
A-3	12.~~64000~~09500%		37,780,000.00		8272,~~612~~553.2734		0.00		0.00		0.00		8272,~~612~~553.2734		8272,~~612~~553.2734		0.00
M-1	12.~~78000~~23500%		28,125,000.00		6657,~~750~~621.0009		0.00		0.00		0.00		6657,~~750~~621.0009		6657,~~750~~621.0009		0.00
M-2	2.~~51000~~96500%		22,050,000.00		7359,~~794~~930.0006		0.00		0.00		0.00		7359,~~794~~930.0006		7359,~~794~~930.0006		0.00
M-3	23.~~71000~~16500%		5,625,000.00		2016,~~325~~319.0053		0.00		0.00		0.00		2016,~~325~~319.0053		2016,~~325~~319.0053		0.00
M-4	34.~~66000~~11500%		11,700,000.00		5744,~~096~~133.0038		0.00		0.00		0.00		5744,~~096~~133.0038		5744,~~096~~133.0038		0.00
M-5	45.~~17332~~11500%		4,950,000.00		2723,~~543~~209.9331		0.00		0.00		0.00		2723,~~543~~209.9331		3023,~~756~~209.0031		0.00
M-6	45.~~17332~~11500%		4,500,000.00		2521,~~039~~099.9438		0.00		0.00		0.00		2521,~~039~~099.9438		2721,~~960~~099.0038		0.00
M-7	6.00000%		8,550,000.00		42,750.00		0.00		0.00		0.00		42,750.00		42,750.00		0.00
C	~~263~~274.~~90603~~54988%		6,~~769~~750,~~181~~287.6573		~~124~~128,~~057~~700.4974		0.00		0.00		0.00		~~124~~128,~~057~~700.4974		1,~~488~~544,~~689~~408.8693		0.00
P	0.00000%		100.00		0.00		0.00		0.00		0.00		0.00		7690,~~539~~646.7662		0.00
R	0.00000%		~~100~~0.00		0.00		0.00		0.00		0.00		0.00		0.00		0.00
Total			~~450~~432,~~019~~721,~~381~~309.6576		1991,~~133,117~~856.8636		0.00		0.00		0.00		1991,~~133,117~~856.8636		2,~~580~~498,~~422~~211.1217		0.00
Page 3 of 25
Page 3 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Collection Account Report
SUMMARY
										Group 2		Group 1		Total
Principal Collections										41,~~385~~245,~~801~~824.9418		47,~~586~~209,~~210~~712.2187		8,~~972~~455,~~012~~537.1505
Principal Withrawals										0.00		0.00		0.00
Principal Other Accounts										0.00		0.00		0.00
TOTAL NET PRINCIPAL										41,~~385~~245,~~801~~824.9418		47,~~586~~209,~~210~~712.2187		8,~~972~~455,~~012~~537.1505
Interest Collections										~~663~~587,~~770~~463.1761		21,~~023~~844,~~873~~446.5876		2,~~687~~431,~~643~~910.7437
Interest Withdrawals										-0.00		-0.00		-0.00
Interest Other Accounts										0.00		0.00		7690,~~539~~646.7662
Interest Fees										-465,~~140~~752.7864		-~~137~~18,~~620~~593.6118		-~~183~~24,~~761~~345.3982
TOTAL NET INTEREST										~~617~~581,~~629~~710.3997		1,~~886~~825,~~252~~853.9758		2,~~580~~498,~~422~~211.1117
TOTAL AVAILABLE FUNDS FOR DISTRIBUTION										51,~~003~~827,~~431~~535.3315		69,~~472~~035,~~463~~566.1845		1110,~~552~~953,~~434~~748.2722
PRINCIPAL - COLLECTIONS
											Group 2		Group 1		Total
Scheduled Principal Received											7776,~~040~~048.3035		~~271~~264,~~224~~790.6278		~~348~~340,~~264~~839.9213
Prepayments In Full											41,~~305~~165,~~676~~921.9681		36,~~872~~931,~~060~~196.7355		8,~~177~~097,~~737~~118.6936
Curtailments											3,~~084~~854.6802		1513,~~090~~725.7654		1817,~~175~~579.4456
Liquidations											0.00		0.00		0.00
Insurance Principal											0.00		0.00		0.00
Repurchased Principal Amounts											0.00		~~427,834~~0.1000		~~427,834~~0.1000
Other Principal											0.00		0.00		0.00
Total Realized Loss Of Principal											-0.00		-0.00		-0.00
Delinquent Principal											-267,~~470~~041.4029		-9237,~~772~~467.3726		-12304,~~242~~508.7755
Advanced Principal											267,~~470~~041.4029		9237,~~772~~467.3726		12304,~~242~~508.7755
TOTAL PRINCIPAL COLLECTED											41,~~385~~245,~~801~~824.9418		47,~~586~~209,~~210~~712.2187		8,~~972~~455,~~012~~537.1505
PRINCIPAL - WITHDRAWALS
SPACE INTENTIONALLY LEFT BLANK
PRINCIPAL - OTHER ACCOUNTS
										Group 2		Group 1		Total
TOTAL OTHER ACCOUNTS PRINCIPAL										0.00		0.00		0.00
Page 4 of 25
Page 4 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
INTEREST - COLLECTIONS
										Group 2		Group 1		Total
Scheduled Interest										~~665~~626,~~155~~345.4500		21,~~026~~964,~~207~~044.9126		2,~~691~~590,~~363~~389.3626
Liquidation Interest										0.00		0.00		0.00
Repurchased Interest										0.00		~~2,652~~0.1000		~~2,652~~0.1000
Insurance Interest										0.00		0.00		0.00
Other Interest										0.00		0.00		0.00
Relief Act Interest Shortfalls										-0.00		-0.00		-0.00
Prepayment Interest Shortfalls										-51,~~971~~306.5836		-54,~~823~~538.3572		-115,~~794~~845.9308
Compensating Interest										51,~~971~~306.5836		54,~~823~~538.3572		115,~~794~~845.9308
Delinquent Interest										-20552,~~030~~512.2741		-781,~~221~~723,175.4962		-982,~~251~~275,688.7503
Interest Advanced										18513,~~644~~631.9802		731,~~235~~603,578.0512		912,~~880~~117,209.0414
TOTAL INTEREST COLLECTED										~~663~~587,~~770~~463.1761		21,~~023~~844,~~873~~446.5876		2,~~687~~431,~~643~~910.7437
INTEREST - WITHDRAWALS
										Group 2		Group 1		Total
Nonrecoverable Advances										0.00		0.00		0.00
TOTAL INTEREST WITHDRAWALS										0.00		0.00		0.00
INTEREST - OTHER ACCOUNTS
										Group 2		Group 1		Total
Prepayment Charges														7690,~~539~~646.7662
TOTAL INTEREST OTHER ACCOUNTS										0.00		0.00		7690,~~539~~646.7662
INTEREST - FEES
										Group 2		Group 1		Total
Current Servicing Fees										455,~~484~~136.6039		~~135~~16,~~651~~685.6822		~~181~~21,~~136~~821.2761
Current Trustee Fees										~~656~~616.1825		1,~~968~~907.9396		2,~~625~~524.1121
TOTAL INTEREST OTHER FEES										465,~~140~~752.7864		~~137~~18,~~620~~593.6118		~~183~~24,~~761~~345.3982
Page 5 of 25
Page 5 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Credit Enhancement Report
ACCOUNTS
Excess Reserve Fund Account
Initial Deposit						5,000.00
Begining Balance						5,000.00
Amount Withdrawn						0.00
Ending Balance						5,000.00
INSURANCE
SPACE INTENTIONALLY LEFT BLANK
STRUCTURAL FEATURES
										Group 2		Group 1		Total
Overcollateralized Amount														6,750,287.73
Overcollateralization Target Amount														6,750,287.73
Overcollateralization Release Amount														~~18,893~~0.9300
Overcollateralization Deficiency Amount														0.00
Page 6 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Collateral Report
COLLATERAL
											Group 2		Group 1		Total
Loan Count:
Original										415		2,270		2,685
Prior										~~415~~397		2,~~270~~216		2,~~685~~613
Prefunding										0		0		0
Scheduled Paid Offs										-0		-0		-0
Full Voluntary Prepayments										-105		-2341		-3346
Repurchases										-0		-30		-30
Liquidations										-0		-0		-0
Current										~~405~~392		2,~~244~~175		2,~~649~~567
Principal Balance:
Original										112,487,722.90		337,531,458.75		450,019,181.65
Prior										~~112~~105,~~487~~642,~~722~~669.9068		~~337~~327,~~531~~078,~~458~~540.7508		~~450~~432,~~019~~721,~~181~~209.6576
Prefunding										0.00		0.00		0.00
Scheduled Principal										-7776,~~040~~048.3035		-~~271~~264,~~224~~790.6278		-~~348~~340,~~264~~839.9213
Partial Prepayments										#######		-1513,~~090~~725.7654		-1817,~~175~~579.4456
Full Voluntary Prepayments										-41,~~305~~165,~~676~~921.9681		-36,~~872~~931,~~060~~196.7355		-8,~~177~~097,~~737~~118.6936
Repurchases										-0.00		-~~427,834~~0.1000		-~~427,834~~0.1000
Liquidations										-0.00		-0.00		-0.00
Current										~~108~~104,~~101~~396,~~920~~845.9650		~~332~~319,~~945~~868,~~248~~827.5421		~~441~~424,~~047~~265,~~169~~672.5071
PREFUNDING
SPACE INTENTIONALLY LEFT BLANK
Page 7 of 25
Page 7 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
CHARACTERISTICS
										Group 2		Group 1		Total
Weighted Average Coupon Original										7.09577%		7.21305%		7.18374%
Weighted Average Coupon Prior										7.~~09577~~09153%		7.~~21305~~20546%		7.~~18374~~17753%
Weighted Average Coupon Current										7.~~09577~~11468%		7.~~21305~~20577%		7.~~18374~~18353%
Weighted Average Months to Maturity Original										354		351		352
Weighted Average Months to Maturity Prior										~~354~~353		~~351~~350		~~352~~351
Weighted Average Months to Maturity Current										~~354~~352		~~351~~349		~~352~~350
Weighted Avg Remaining Amortization Term Original										354		351		352
Weighted Avg Remaining Amortization Term Prior										~~354~~353		~~351~~350		~~352~~351
Weighted Avg Remaining Amortization Term Current										~~354~~352		~~351~~349		~~352~~350
Weighted Average Seasoning Original										3.12		3.56		3.45
Weighted Average Seasoning Prior										34.1210		34.5653		34.4543
Weighted Average Seasoning Current										35.1209		35.5652		35.4542
Page 8 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
ARM CHARACTERISTICS
										Group 2		Group 1		Total
Weighted Average Margin Original										4.97647%		5.13259%		5.09297%
Weighted Average Margin Prior										45.~~97647~~00459%		5.~~13259~~12483%		5.~~09297~~09514%
Weighted Average Margin Current										45.~~97647~~01401%		5.~~13259~~12809%		5.~~09297~~10006%
Weighted Average Max Rate Original										13.01803%		13.16793%		13.12989%
Weighted Average Max Rate Prior										13.~~01803~~00887%		13.~~16793~~16142%		13.~~12989~~12375%
Weighted Average Max Rate Current										13.~~01803~~03797%		13.~~16793~~16256%		13.~~12989~~13194%
Weighted Average Min Rate Original										5.01474%		5.16428%		5.12633%
Weighted Average Min Rate Prior										5.~~01474~~04477%		5.~~16428~~15643%		5.~~12633~~12886%
Weighted Average Min Rate Current										5.~~01474~~05730%		5.~~16428~~15976%		5.~~12633~~13458%
Weighted Average Cap Up Original										1.04950%		1.03527%		1.03889%
Weighted Average Cap Up Prior										1.~~04950~~04539%		1.~~03527~~03569%		1.~~03889~~03809%
Weighted Average Cap Up Current										1.~~04950~~04553%		1.~~03527~~03638%		1.~~03889~~03863%
Weighted Average Cap Down Original										1.04950%		1.03527%		1.03889%
Weighted Average Cap Down Prior										1.~~04950~~04539%		1.~~03527~~03569%		1.~~03889~~03809%
Weighted Average Cap Down Current										1.~~04950~~04553%		1.~~03527~~03638%		1.~~03889~~03863%
SERVICING FEES & ADVANCES
											Group 2		Group 1		Total
Current Servicing Fees										455,~~484~~136.6039		~~135~~16,~~651~~685.6822		~~181~~21,~~136~~821.2761
Delinquent Servicing Fees										138,~~385~~881.2939		4119,~~986~~597.4350		6158,~~371~~478.7289
TOTAL SERVICING FEES										4644,~~869~~017.8978		~~140~~136,~~638~~282.1173		~~187~~180,~~508~~300.0051
Compensating Interest										-51,~~971~~306.5836		-54,~~823~~538.3572		-115,~~794~~845.9308
Delinquent Servicing Fees										-138,~~385~~881.2939		-4119,~~986~~597.4350		-6158,~~371~~478.7289
COLLECTED SERVICING FEES										~~101~~11,~~423~~937.0884		22-1,~~433~~097.6769		~~169~~15,~~341~~976.3554
Aggregate Advances with respect to this Distribution										21580,~~115~~672.3831		831,~~007~~841,045.4238		~~104~~2,~~122~~421,717.8169
ADDITIONAL COLLATERAL INFORMATION
										Group 2		Group 1		Total
Net Prepayment Interest Shortfall										0.00		0.00		0.00
Libor For Current Period														1.~~1600~~6150%
Total Net Monthly Excess Cashflow														1,~~494~~544,~~821~~408.9993
Page 9 of 25
Page 9 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Delinquency Report
	TOTAL
					< 1 PAYMENT		1 PAYMENT		2 PAYMENTS		3+ PAYMENTS		TOTAL
	DELINQUENT		Balance				~~372~~6,~~951~~255,844.3900		02,511,888.0086		0.00		~~372~~8,~~951~~767,732.3986
			% Balance				01.0847%		0.0059%		0.00%		02.0807%
			# Loans				246		019		0		265
			% # Loans				01.0879%		0.0074%		0.00%		02.0853%
	FORECLOSURE		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	BANKRUPTCY		Balance		0137,691.0067		0.00		0.00		0.00		0137,691.0067
			% Balance		0.0003%		0.00%		0.00%		0.00%		0.0003%
			# Loans		02		0		0		0		02
			% # Loans		0.0008%		0.00%		0.00%		0.00%		0.0008%
	REO		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	TOTAL		Balance		0137,691.0067		~~372~~6,~~951~~255,844.3900		02,511,888.0086		0.00		~~372~~8,~~951~~905,424.3953
			% Balance		0.0003%		01.0847%		0.0059%		0.00%		02.0810%
			# Loans		02		246		019		0		267
			% # Loans		0.0008%		01.0879%		0.0074%		0.00%		02.0861%
Page 10 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
	GROUP 1
					< 1 PAYMENT		1 PAYMENT		2 PAYMENTS		3+ PAYMENTS		TOTAL
	DELINQUENT		Balance				~~202~~4,~~578~~805,174.1474		02,322,439.0006		0.00		~~202~~7,~~578~~127,613.1480
			% Balance				01.0650%		0.0073%		0.00%		02.0623%
			# Loans				139		018		0		157
			% # Loans				01.0479%		0.0083%		0.00%		02.0462%
	FORECLOSURE		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	BANKRUPTCY		Balance		0137,691.0067		0.00		0.00		0.00		0137,691.0067
			% Balance		0.0004%		0.00%		0.00%		0.00%		0.0004%
			# Loans		02		0		0		0		02
			% # Loans		0.0009%		0.00%		0.00%		0.00%		0.0009%
	REO		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	TOTAL		Balance		0137,691.0067		~~202~~4,~~578~~805,174.1474		02,322,439.0006		0.00		~~202~~7,~~578~~265,305.1447
			% Balance		0.0004%		01.0650%		0.0073%		0.00%		02.0627%
			# Loans		02		139		018		0		159
			% # Loans		0.0009%		01.0479%		0.0083%		0.00%		02.0471%
Page 11 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
	GROUP 2
					< 1 PAYMENT		1 PAYMENT		2 PAYMENTS		3+ PAYMENTS		TOTAL
	DELINQUENT		Balance				~~170~~1,~~373~~450,669.2526		0189,449.0080		0.00		~~170~~1,~~373~~640,119.2506
			% Balance				01.1639%		0.0018%		0.00%		01.1657%
			# Loans				17		01		0		18
			% # Loans				01.2579%		0.0026%		0.00%		02.2504%
	FORECLOSURE		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	BANKRUPTCY		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	REO		Balance		0.00		0.00		0.00		0.00		0.00
			% Balance		0.00%		0.00%		0.00%		0.00%		0.00%
			# Loans		0		0		0		0		0
			% # Loans		0.00%		0.00%		0.00%		0.00%		0.00%
	TOTAL		Balance		0.00		~~170~~1,~~373~~450,669.2526		0189,449.0080		0.00		~~170~~1,~~373~~640,119.2506
			% Balance		0.00%		01.1639%		0.0018%		0.00%		01.1657%
			# Loans		0		17		01		0		18
			% # Loans		0.00%		01.2579%		0.0026%		0.00%		02.2504%
Page 12 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
REO Report
Loan Number			Original		Stated				Current		State &
														First
&			Principal		Principal		Paid to		Note		LTV at		Original		Payment
Loan Group			Balance		Balance		Date		Rate		Origination		Term		Date
SPACE INTENTIONALLY LEFT BLANK
TOTAL
Page 13 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Foreclosure Report
Loan Number			Original		Stated				Current		State &
														First
&			Principal		Principal		Paid to		Note		LTV at		Original		Payment
Loan Group			Balance		Balance		Date		Rate		Origination		Term		Date
TOTAL
Page 14 of 25
Page 14 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Prepayment Report
VOLUNTARY PREPAYMENTS
											Group 2		Group 1		Total
Current
Number of Paid in Full Loans										105		2341		3346
Number of Repurchased Loans										0		30		30
Total Number of Loans Prepaid in Full										105		2641		3646
Curtailments Amount										3,~~084~~854.6802		1513,~~090~~725.7654		1817,~~175~~579.4456
Paid in Full Balance										41,~~305~~165,~~676~~921.9681		36,~~872~~931,~~060~~196.7355		8,~~177~~097,~~737~~118.6936
Repurchased Loans Balance										0.00		~~427,834~~0.1000		~~427,834~~0.1000
Total Prepayment Amount										41,~~308~~169,~~761~~775.6483		46,~~314~~944,~~985~~922.5909		8,~~623~~114,~~747~~697.2392
Cumulative
Number of Paid in Full Loans										1023		2391		33114
Number of Repurchased Loans										0		34		34
Total Number of Loans Prepaid in Full										1023		2695		36118
Paid in Full Balance										47,~~305~~853,~~676~~410.9692		316,~~872~~322,~~060~~580.7346		824,~~177~~175,~~737~~991.6938
Repurchased Loans Balance										0.00		~~427~~488,~~834~~788.1083		~~427~~488,~~834~~788.1083
Curtailments Amount										38,~~084~~274.6865		1546,~~090~~880.7633		1855,~~175~~154.4498
Total Prepayment Amount										47,~~308~~861,~~761~~685.6457		416,~~314~~858,~~985~~249.5962		824,~~623~~719,~~747~~935.2319
Page 15 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
VOLUNTARY PREPAYMENTS RATES
											Group 2		Group 1		Total
SMM										31.8311%		12.2813%		1.9288%
3 Months Avg SMM										32.8339%		1.2870%		1.9287%
12 Months Avg SMM										32.8339%		1.2870%		1.9287%
Avg SMM Since Cut-off										32.8339%		1.2870%		1.9287%
CPR										3712.4452%		1422.3272%		20.7334%
3 Months Avg CPR										3725.4418%		1418.3256%		20.7326%
12 Months Avg CPR										3725.4418%		1418.3256%		20.7326%
Avg CPR Since Cut-off										3725.4418%		1418.3256%		20.7326%
PSA										51,~~995~~229.4127%		2,~~011~~056.0171%		31,~~002~~876.8396%
3 Months Avg PSA Approximation										53,~~995~~067.4145%		2,~~011~~044.0067%		32,~~002~~284.8295%
12 Months Avg PSA Approximation										53,~~995~~067.4145%		2,~~011~~044.0067%		32,~~002~~284.8295%
Avg PSA Since Cut-off Approximation										53,~~995~~067.4145%		2,~~011~~044.0067%		32,~~002~~284.8295%
Page 16 of 25
Page 16 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
PREPAYMENT CALCULATION METHODOLOGY
	Single Monthly Mortality (SMM): (Voluntary partial and full prepayments + Repurchases + Liquidations )/(Beg Principal Balance - Sched Principal)
	Conditional Prepayment Rate (CPR): 1-((1-SMM)^12)
	PSA Standard Prepayment Model: CPR/(0.002*min(30,WAS))
	Average SMM over period between nth month and mth month (AvgSMMn,m): [(1-SMMn)(1-SMMn+1)...*(1-SMMm)]^(1/months in period n,m)
	Average CPR over period between the nth month and mth month (AvgCPRn,m): 1-((1-AvgSMMn,m)^12)
	Average PSA Approximation over period between the nth month and mth month: AvgCPRn,m/(0.002*Avg WASn,m))
	Average WASn,m: (min(30,WASn)+min(30,WASn+1)+...+min(30,WASm)/(number of months in the period n,m)
	Weighted Average Seasoning (WAS)
	Note: Prepayment rates are calculated since deal issue date and include partial and full voluntary prepayments, liquidations, and repurchases.
	Dates correspond to distribution dates.
Page 17 of 25
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IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Prepayment Detail Report
Prepayment Detail Report - Mortgage Loans Prepaid in Full During Current Distribution
Loan Number			Original							Current		State &		Type Prepayment		First
&		Loan	Principal		Prepayment			Prepayment		Note		LTV at		&		Payment
Loan Group		Status	Balance		Amount			Date		Rate		Origination		Original Term		Date
2155980 1			38,500.00		38,298.91			14-Jul-2004		9.400%		MN - 71.30%		Paid Off - 360		15-Aug-2003
2054200 1			140,000.00		139,061.73			14-Sep-2004		10.875%		NY - 38.36%		Paid Off - 360		01-Apr-2003
3154959 1			132,000.00		130,952.92			07-Jun-2004		6.300%		OH - 80.00%		Paid Off - 360		01-Nov-2003
2294424 1			52,000.00		51,603.10			19-Aug-2004		9.250%		NY - 78.79%		Paid Off - 360		01-Jul-2003
3155045 1			33,000.00		32,863.83			21-Jun-2004		9.150%		NC - 48.53%		Paid Off - 180		17-Nov-2003
3139366 1			185,600.00		184,095.72			03-Sep-2004		6.000%		CA - 80.00%		Paid Off - 360		01-Jan-2004
3155047 1			32,000.00		31,830.60			30-Jun-2004		7.500%		IA - 80.00%		Paid Off - 360		01-Dec-2003
3154917 1			89,200.00		88,393.64			14-Sep-2004		7.600%		SC - 87.45%		Paid Off - 360		01-Sep-2003
3155649 1			274,570.00		271,442.39			24-Jun-2004		9.150%		OH - 91.52%		Paid Off - 180		01-Nov-2002
3155419 2			31,450.00		30,596.96			07-Sep-2004		8.450%		PA - 85.00%		Paid Off - 180		15-Nov-2003
3159377 1			111,500.00		111,139.59			01-Jul-2004		8.250%		CT - 85.77%		Paid Off - 360		01-Jan-2004
3155647 2			127,720.00		125,938.38			23-Aug-2004		8.650%		WI - 51.09%		Paid Off - 180		01-Nov-2002
3159405 1			125,000.00		124,625.43			23-Jun-2004		7.500%		CT - 60.98%		Paid Off - 360		01-Mar-2004
3156429 1			295,425.00		293,504.67			08-Sep-2004		7.150%		CA - 75.75%		Paid Off - 360		01-Jan-2004
3234368 2			400,000.00		398,640.03			02-Jul-2004		8.000%		PA - 88.89%		Paid Off - 360		01-Feb-2004
3156475 1			186,400.00		184,774.42			07-Sep-2004		6.650%		NC - 80.00%		Paid Off - 360		01-Feb-2004
3245710 1			124,865.00		124,544.27			15-Jun-2004		9.875%		WI - 85.00%		Paid Off - 360		01-Feb-2004
3252168 1			292,500.00		291,133.16			26-Aug-2004		8.125%		NJ - 90.00%		Paid Off - 360		01-Feb-2004
3254281 1			244,000.00		243,451.24			24-Jun-2004		10.000%		NJ - 80.00%		Paid Off - 360		01-Feb-2004
3309401 1			115,500.00		115,068.67			17-Aug-2004		6.375%		CT - 78.04%		Paid Off - 360		01-May-2004
3263265 1			234,000.00		232,821.24			30-Jun-2004		7.750%		MI - 90.00%		Paid Off - 360		01-Dec-2003
3340272 1			105,000.00		104,782.29			01-Sep-2004		11.250%		NJ - 70.00%		Paid Off - 360		01-Mar-2004
3270577 1			130,000.00		129,806.65			01-Jul-2004		9.500%		NC - 34.85%		Paid Off - 360		01-Apr-2004
3365998 1			130,000.00		129,782.43			01-Sep-2004		11.375%		NJ - 65.00%		Paid Off - 360		01-Apr-2004
3334501 2			225,000.00		224,448.93			28-Jun-2004		8.500%		NJ - 90.00%		Paid Off - 360		01-Mar-2004
3409025 1			160,000.00		159,713.33			19-Aug-2004		10.000%		NJ - 58.18%		Paid Off - 360		01-May-2004
3381098 2			500,000.00		498,569.30			10-Jun-2004		6.250%		CA - 79.37%		Paid Off - 360		01-Apr-2004
3425770 1			323,000.00		322,081.13			09-Sep-2004		8.875%		NY - 85.00%		Paid Off - 360		01-Apr-2004
3401248 1			180,000.00		179,294.83			03-Jun-2004		6.125%		CA - 63.60%		Paid Off - 360		01-Mar-2004
3450882 1			132,000.00		131,875.68			31-Aug-2004		11.625%		NJ - 60.00%		Paid Off - 360		01-Jun-2004
3415432 1			243,000.00		242,342.99			07-Jul-2004		7.250%		NC - 90.00%		Paid Off - 360		01-Apr-2004
3455612 1			200,000.00		197,249.15			27-Aug-2004		6.750%		FL - 80.00%		Paid Off - 360		01-Apr-2004
3450001 2			600,000.00		599,251.54			14-Jun-2004		8.375%		MD - 88.24%		Paid Off - 360		01-May-2004
3456394 1			27,020.00		26,968.98			27-Aug-2004		9.750%		KY - 80.00%		Paid Off - 360		01-May-2004
3454929 2			362,000.00		361,623.21			01-Jul-2004		9.250%		CA - 66.42%		Paid Off - 360		01-May-2004
3481056 1			264,000.00		262,764.34			08-Sep-2004		6.375%		CA - 80.00%		Paid Off - 360		01-Apr-2004
3457587 2			416,000.00		416,000.00			08-Jul-2004		5.625%		NJ - 80.00%		Paid Off - 360		01-May-2004
3483491 1			154,000.00		153,452.00			10-Sep-2004		6.625%		CA - 83.24%		Paid Off - 360		01-May-2004
3479457 1			320,000.00		319,511.52			18-Jun-2004		7.375%		HI - 88.89%		Paid Off - 360		01-May-2004
3485917 1			200,000.00		199,385.63			14-Sep-2004		7.375%		CA - 53.33%		Paid Off - 360		01-May-2004
3480935 2			441,000.00		440,672.71			13-Jul-2004		7.500%		CA - 90.00%		Paid Off - 360		01-Jun-2004
3497005 1			330,000.00		329,314.20			15-Sep-2004		7.875%		CA - 77.65%		Paid Off - 360		01-Jun-2004
3483169 1			216,000.00		215,809.43			14-Jul-2004		6.625%		NY - 80.00%		Paid Off - 360		01-Jun-2004
3500177 1			244,500.00		243,671.27			18-Aug-2004		6.875%		MA - 77.62%		Paid Off - 360		01-May-2004
3491831 1			66,000.00		65,888.80			07-Jul-2004		6.875%		OH - 78.57%		Paid Off - 360		01-May-2004
3506509 2			265,500.00		264,693.81			18-Aug-2004		8.250%		NJ - 90.00%		Paid Off - 360		01-May-2004
3492804 1			224,950.00		224,321.62			22-Jun-2004		6.375%		CA - 94.92%		Paid Off - 360		01-Apr-2004
3513131 1			280,000.00		278,876.66			01-Sep-2004		6.000%		NJ - 80.00%		Paid Off - 360		01-May-2004
3496980 2			440,613.00		440,613.00			30-Jun-2004		5.125%		MD - 80.00%		Paid Off - 360		01-May-2004
3517406 1			165,500.00		164,519.65			10-Sep-2004		6.250%		CA - 89.95%		Paid Off - 360		01-Mar-2004
3517257 1			211,000.00		210,701.20			30-Jun-2004		7.750%		CA - 58.61%		Paid Off - 360		01-May-2004
3517782 1			204,000.00		203,122.74			24-Aug-2004		5.750%		SC - 80.00%		Paid Off - 360		01-May-2004
3523110 2			357,000.00		357,000.00			08-Jul-2004		5.750%		FL - 85.00%		Paid Off - 360		01-May-2004
3544893 1			133,000.00		132,393.97			13-Sep-2004		8.250%		MI - 95.00%		Paid Off - 360		01-Feb-2004
3529548 1			132,000.00		131,793.44			01-Jul-2004		7.250%		OH - 82.50%		Paid Off - 360		01-May-2004
3567781 1			125,000.00		124,726.87			25-Aug-2004		7.625%		FL - 32.05%		Paid Off - 360		01-Jun-2004
3549409 1			251,250.00		250,894.19			15-Jun-2004		7.750%		NJ - 75.00%		Paid Off - 360		01-May-2004
3575164 1			207,100.00		207,100.00			10-Sep-2004		6.875%		AZ - 95.00%		Paid Off - 360		01-May-2004
3554217 1			149,000.00		148,844.91			02-Jul-2004		9.250%		WA - 72.68%		Paid Off - 360		01-May-2004
3580123 1			258,000.00		257,207.46			14-Sep-2004		7.375%		CA - 69.73%		Paid Off - 360		01-May-2004
3615188 1			271,350.00		270,984.63			23-Jun-2004		8.000%		MI - 83.49%		Paid Off - 360		01-May-2004
3584352 1			109,000.00		108,894.48			31-Aug-2004		11.500%		NJ - 68.13%		Paid Off - 360		01-Jun-2004
3667556 1			140,000.00		139,896.10			15-Jun-2004		7.500%		IL - 80.00%		Paid Off - 360		01-Jun-2004
3595181 1			138,250.00		138,083.73			01-Sep-2004		10.500%		NV - 64.30%		Paid Off - 360		01-Jun-2004
3695465 2			569,250.00		568,858.24			15-Jun-2004		7.875%		IL - 75.00%		Paid Off - 360		01-Jun-2004
3606985 1			54,500.00		54,354.63			01-Sep-2004		7.375%		MS - 79.56%		Paid Off - 360		01-Jun-2004
2152670 1			60,000.00		61,972.77			16-Jun-2004		9.750%		IA - 75.00%		Repur/Subs - 360		01-Dec-2002
3621353 1			113,160.00		112,977.75			24-Aug-2004		10.500%		VA - 69.00%		Paid Off - 360		01-May-2004
2155912 1			304,200.00		301,429.84			16-Jun-2004		7.100%		NC - 90.00%		Repur/Subs - 180		01-Aug-2003
3627817 1			152,000.00		151,699.68			24-Aug-2004		8.125%		FL - 95.00%		Paid Off - 360		01-Jun-2004
2155934 1			65,000.00		64,431.49			16-Jun-2004		6.800%		OH - 63.73%		Repur/Subs - 180		14-Aug-2003
3636524 1			152,000.00		149,901.83			30-Aug-2004		4.875%		VA - 80.00%		Paid Off - 360		01-Oct-2003
TOTAL			8,624,048.00		8,605,571.79
3642791 1			118,628.00		117,415.30			20-Aug-2004		9.500%		FL - 83.54%		Paid Off - 180		01-May-2004
Page 18 of 25
Page 18 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Prepayment Detail Report - Mortgage Loans Prepaid in Full During Current Distribution
Loan Number			Original							Current		State &		Type Prepayment		First
&		Loan	Principal		Prepayment			Prepayment		Note		LTV at		&		Payment
Loan Group		Status	Balance		Amount			Date		Rate		Origination		Original Term		Date
3654309 1			40,000.00		39,891.56			14-Sep-2004		8.000%		MI - 60.61%		Paid Off - 360		01-May-2004
3674299 2			360,000.00		360,000.00			26-Aug-2004		7.250%		CA - 80.00%		Paid Off - 360		01-Jun-2004
3687948 1			177,000.00		176,593.44			18-Aug-2004		7.375%		VA - 78.67%		Paid Off - 360		01-Jun-2004
3693261 1			287,000.00		286,572.67			19-Aug-2004		7.500%		CA - 70.00%		Paid Off - 360		01-Jul-2004
3696213 1			88,000.00		87,943.47			24-Aug-2004		11.500%		CT - 51.76%		Paid Off - 360		01-Jul-2004
3717239 1			232,000.00		231,493.06			01-Sep-2004		7.625%		MD - 80.00%		Paid Off - 360		01-Jun-2004
3719609 1			71,200.00		71,036.47			20-Aug-2004		7.375%		MO - 80.00%		Paid Off - 360		01-Jun-2004
3755217 1			228,000.00		227,715.59			15-Sep-2004		8.375%		CA - 70.15%		Paid Off - 360		01-Jul-2004
3772056 2			385,000.00		384,692.66			07-Sep-2004		10.500%		NY - 57.04%		Paid Off - 360		01-Jul-2004
TOTAL			8,129,153.00		8,097,118.36
Page 19 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
September 27, 2004 Distribution
Realized Loss Report
COLLATERAL REALIZED LOSSES
											Group 2		Group 1		Total
Current
Number of Loans Liquidated										0		0		0
Collateral Realized Loss/(Gain) Amount										0.00		0.00		0.00
Collateral Principal Realized Loss/(Gain) Amount										0.00		0.00		0.00
Collateral Interest Realized Loss/(Gain) Amount										0.00		0.00		0.00
Net Liquidation Proceeds										0.00		0.00		0.00
Cumulative
Number of Loans Liquidated										0		0		0
Collateral Realized Loss/(Gain) Amount										0.00		0.00		0.00
Net Liquidation Proceeds										0.00		0.00		0.00
~~Class M-7 Writedown Amount~~		Class M-7 Writedown Amount												~~0.00~~		0.00
~~Class M-6 Writedown Amount~~		Class M-6 Writedown Amount												~~0.00~~		0.00
~~Class M-5 Writedown Amount~~		Class M-5 Writedown Amount												~~0.00~~		0.00
~~Class M-4 Writedown Amount~~		Class M-4 Writedown Amount												~~0.00~~		0.00
~~Class M-3 Writedown Amount~~		Class M-3 Writedown Amount												~~0.00~~		0.00
~~Class M-2 Writedown Amount~~		Class M-2 Writedown Amount												~~0.00~~		0.00
~~Class M-1 Writedown Amount~~		Class M-1 Writedown Amount
Page 19 of 25
Page 20 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
DEFAULT SPEEDS
											Group 2		Group 1		Total
MDR										0.00%		0.00%		0.00%
3 Months Avg MDR										0.00%		0.00%		0.00%
12 Months Avg MDR										0.00%		0.00%		0.00%
Avg MDR Since Cut-off										0.00%		0.00%		0.00%
CDR										0.00%		0.00%		0.00%
3 Months Avg CDR										0.00%		0.00%		0.00%
12 Months Avg CDR										0.00%		0.00%		0.00%
Avg CDR Since Cut-off										0.00%		0.00%		0.00%
SDA										0.00%		0.00%		0.00%
3 Months Avg SDA Approximation										0.00%		0.00%		0.00%
12 Months Avg SDA Approximation										0.00%		0.00%		0.00%
Avg SDA Since Cut-off Approximation										0.00%		0.00%		0.00%
Loss Severity Approximation for Current Period										0.00%		0.00%		0.00%
3 Months Avg Loss Severity Approximation										0.00%		0.00%		0.00%
12 Months Avg Loss Severity Approximation										0.00%		0.00%		0.00%
Avg Loss Severity Approximation Since Cut-off										0.00%		0.00%		0.00%
Page 20 of 25
Page 21 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
COLLATERAL REALIZED LOSS CALCULATION METHODOLOGY
	Monthly Default Rate (MDR): (Beg Principal Balance of Liquidated Loans)/(Total Beg Principal Balance)
	Conditional Default Rate (CDR): 1-((1-MDR)^12)
	SDA Standard Default Assumption: CDR/IF(WAS<61,MIN(30,WAS)0.02,MAX(0.03,MIN(30,WAS)0.02-0.0095*(WAS-60)))
	Average MDR over period between nth month and mth month (AvgMDRn,m): [(1-MDRn)(1-MDRn+1)...*(1-MDRm)]^(1/months in period n,m)
	Average CDR over period between the nth month and mth month (AvgCDRn,m): 1-((1-AvgMDRn,m)^12)
	Average SDA Approximation over period between the nth month and mth month:
	AvgCDRn,m/IF(Avg WASn,m<61,MIN(30,Avg WASn,m)0.02,MAX(0.03,MIN(30,Avg WASn,m)0.02-0.0095*(Avg WASn,m-60)))
	Average WASn,m: (WASn + WASn+1 +...+ WASm )/(number of months in the period n,m)
	Loss Severity Approximation for current period: sum(Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans)
	Average Loss Severity Approximation over period between nth month and mth month: Avg(Loss Severityn,m)
	Note: Default rates are calculated since deal issue date and include realized gains and additional realized losses and gains from prior periods.
	Dates correspond to distribution dates.
Page 21 of 25
Page 22 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Realized Loss Detail Report
Loan Number			Original		Prior				Current		State &
														First
&			Principal		Principal		Realized		Note		LTV at		Original		Payment
Loan Group			Balance		Balance		Loss/(Gain)		Rate		Origination		Term		Date
SPACE INTENTIONALLY LEFT BLANK
TOTAL
Page 22 of 25
Page 23 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Triggers and Adj. Cert. Report
TRIGGER EVENTS
										Group 2		Group 1		Total
Stepdown Date has occurred (0 = No, 1=Yes)														0
Does a Trigger Event Exist-Either a) or b) Yes?														0
a) Does a Delinquency Trigger Event Exists (0=No,1=Yes)														0
b) Does a Loss Trigger Event Exists (0=No,1=Yes)														0
60+ days Delinqueny Bal.-3M Rolling Avg.														0950,672.0007
Ending Collateral Balance														~~441~~424,~~047~~265,~~169~~672.5071
Delinquency Percentage														0.~~0000~~2200%
Beginning Balance of Mezzanine and C Class														92,~~269~~250,~~181~~287.6573
Beginning Collateral Balance														~~450~~432,~~019~~721,~~181~~209.6576
Credit Enhancement Percentage														2021.~~5000~~3200%
Cumulative Loss Percentage														0.0000%
ADJUSTABLE RATE CERTIFICATE INFORMATION
SPACE INTENTIONALLY LEFT BLANK
ADDITIONAL INFORMATION
										Group 2		Group 1		Total
Cap Contract Payments - Due														0.00
Cap Contract Payments - Paid														0.00
Page 23 of 25
Page 24 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Additional Certificate Report
ADDITIONAL CERTIFICATE REPORT
													NET WAC Shortfall CarryOver	~~NET WAC Shortfall CarryOver~~	NET WAC Shortfall Paid	~~NET WAC Shortfall Paid~~
CLASS
			A-1										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			A-2										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			A-3										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			M-1										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			M-2										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			M-3										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			M-4										$0.00	~~$0.00~~	$0.00	~~$0.00~~
			M-5										$0.00	~~$0.00~~	$0.00	~~#######~~
			M-6										$0.00	~~$0.00~~	$0.00	~~#######~~
			M-7										$0.00	~~$0.00~~	$0.00	~~$0.00~~
Page 24 of 25
Page 25 of 26
IndyMac SPMD 2004-A
Collateralized Asset-Backed Bonds
REMIC 2004-A
July 26, 2004 Distribution
September 27, 2004 Distribution
Other Related Information
ADDITIONAL INFORMATION
										Group 2		Group 1		Total
Sched. Payments for 60+Day Delinquent Loans										01,266.0074		018,388.0097		019,655.0071
Sched. Pmts - 60+Day Delinquent Loans, 1 Month Prior										0.00		01,471.0089		01,471.0089
Sched. Pmts - 60+Day Delinquent Loans, 2 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 3 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 4 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 5 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 6 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 7 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 8 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 9 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 10 Month Prior										0.00		0.00		0.00
Sched. Pmts - 60+Day Delinquent Loans, 11 Month Prior										0.00		0.00		0.00
Current Scheduled Payments										~~742~~702,~~195~~393.7535		2,~~297~~228,~~432~~835.5304		32,~~039~~931,~~628~~228.2839
Current Scheduled Payments 1 Month Prior										0714,943.0015		02,267,171.0064		02,982,114.0078
Current Scheduled Payments 2 Month Prior										0742,195.0075		02,297,432.0053		03,039,628.0028
Current Scheduled Payments 3 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 4 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 5 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 6 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 7 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 8 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 9 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 10 Month Prior										0.00		0.00		0.00
Current Scheduled Payments 11 Month Prior										0.00		0.00		0.00
Page 25 of 25
Page 26 of 26

Filing Compare · IndyMac ABS Inc. Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD 2004-A