<SEC-DOCUMENT>0001104659-17-037831-index.html : 20170607
<SEC-HEADER>0001104659-17-037831.hdr.sgml : 20170607
<ACCEPTANCE-DATETIME>20170607090457
ACCESSION NUMBER:		0001104659-17-037831
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20170607
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20170607
DATE AS OF CHANGE:		20170607

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		17896074

	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-K
<SEQUENCE>1
<FILENAME>a17-14824_18k.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a17-14824_18k.htm

</DOCUMENT>
</SEC-DOCUMENT>