Exhibit 35.1
                              INDYMAC BANK, F.S.B.

          INDYMAC HOME EQUITY MORTGAGE LOAN ASSET-BACKED TRUST, SERIES
                                     2006-H1

      The undersigned, a duly authorized representative of IndyMac Bank, F.S.B.
("IndyMac Bank"), pursuant to the Sale and Servicing Agreement dated as of March
1, 2006 (the "Agreement"), among IndyMac ABS, Inc., a Delaware corporation, as
depositor, IndyMac Home Equity Mortgage Loan Asset-Backed Trust, Series 2006-H1
(the "Trust"), IndyMac Bank, F.S.B., a federally chartered bank, as seller and
servicer (in such capacity, the "Seller" and "Servicer"), and Deutsche Bank
National Trust Company, a national banking association, as Indenture Trustee on
behalf of the Class A Noteholders (in such capacity, the "Indenture Trustee"),
does hereby certify that:

      IndyMac Bank is, as of the date hereof, the Servicer under the Agreement.
Capitalized terms used in this Certificate have their respective meanings as set
forth in the Agreement.

1.    The undersigned is a Servicing Officer who is duly authorized pursuant to
      the Agreement to execute and deliver this Certificate to the Indenture
      Trustee.

2.    A review of the activities of the Servicer during the period from the
      Closing Date to December 31, 2006, and of its performance under the
      Agreement, was conducted under my supervision.

3.    Based on such review, the Servicer has, to the best of my knowledge,
      fulfilled all of its obligations in all material respects under the
      Agreement throughout the period from the Closing Date to December 31,
      2006, and no default in the performance of such obligations has occurred
      or is continuing.

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IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this 16th
day of March 2007.

                                         INDYMAC BANK, F.S.B.
                                         as Servicer,

                                         By: /s/ Gary D. Clark
                                            ------------------------------------
                                            Name:  Gary D. Clark
                                            Title: EVP, CEO Home Equity Division

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