<SEC-DOCUMENT>0000950157-15-000868-index.html : 20150804
<SEC-HEADER>0000950157-15-000868.hdr.sgml : 20150804
<ACCEPTANCE-DATETIME>20150804160653
ACCESSION NUMBER:		0000950157-15-000868
CONFORMED SUBMISSION TYPE:	8-A12B
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150804
DATE AS OF CHANGE:		20150804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL BUSINESS MACHINES CORP
		CENTRAL INDEX KEY:			0000051143
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER & OFFICE EQUIPMENT [3570]
		IRS NUMBER:				130871985
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-A12B
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		151025552

	BUSINESS ADDRESS:	
		STREET 1:		1 NEW ORCHARD ROAD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
		BUSINESS PHONE:		9144991900

	MAIL ADDRESS:	
		STREET 1:		1 NEW ORCHARD RD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B
<SEQUENCE>1
<FILENAME>form8a12b.htm
<DESCRIPTION>REGISTRATION OF CERTAIN CLASSES OF SECURITIES
<TEXT>
Document 1 - file: form8a12b.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-2.1 <SEQUENCE>2 <FILENAME>ex2-1.htm <DESCRIPTION>NOTE <TEXT> Document 2 - file: ex2-1.htm
</DOCUMENT> </SEC-DOCUMENT>