<SEC-DOCUMENT>0001104659-21-125724-index.html : 20211112
<SEC-HEADER>0001104659-21-125724.hdr.sgml : 20211112
<ACCEPTANCE-DATETIME>20211013104946
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-125724
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Kyndryl Holdings, Inc.
		CENTRAL INDEX KEY:			0001867072
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				861185492
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE VANDERBILT AVENUE
		STREET 2:		15TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 896-2098

	MAIL ADDRESS:	
		STREET 1:		ONE VANDERBILT AVENUE
		STREET 2:		15TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Kyndryl Holdings, LLC
		DATE OF NAME CHANGE:	20210611
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>