<SEC-DOCUMENT>0001104659-17-045767-index.html : 20170719
<SEC-HEADER>0001104659-17-045767.hdr.sgml : 20170719
<ACCEPTANCE-DATETIME>20170719161344
ACCESSION NUMBER:		0001104659-17-045767
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20170718
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20170719
DATE AS OF CHANGE:		20170719

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:		17972440

	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>a17-17973_28k.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a17-17973_28k.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-99.1 <SEQUENCE>2 <FILENAME>a17-17973_2ex99d1.htm <DESCRIPTION>EX-99.1 <TEXT> Document 2 - file: a17-17973_2ex99d1.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-99.2 <SEQUENCE>3 <FILENAME>a17-17973_2ex99d2.htm <DESCRIPTION>EX-99.2 <TEXT> Document 3 - file: a17-17973_2ex99d2.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>4 <FILENAME>g179732moi001.gif <DESCRIPTION>GRAPHIC <TEXT> Document 4 - file: g179732moi001.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>5 <FILENAME>g179732moi002.gif <DESCRIPTION>GRAPHIC <TEXT> Document 5 - file: g179732moi002.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>6 <FILENAME>g179732moi003.gif <DESCRIPTION>GRAPHIC <TEXT> Document 6 - file: g179732moi003.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>7 <FILENAME>g179732moi004.gif <DESCRIPTION>GRAPHIC <TEXT> Document 7 - file: g179732moi004.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>8 <FILENAME>g179732moi005.gif <DESCRIPTION>GRAPHIC <TEXT> Document 8 - file: g179732moi005.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>9 <FILENAME>g179732moi006.gif <DESCRIPTION>GRAPHIC <TEXT> Document 9 - file: g179732moi006.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>10 <FILENAME>g179732moi007.gif <DESCRIPTION>GRAPHIC <TEXT> Document 10 - file: g179732moi007.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>11 <FILENAME>g179732moi008.gif <DESCRIPTION>GRAPHIC <TEXT> Document 11 - file: g179732moi008.gif
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>12 <FILENAME>g179732moi009.gif <DESCRIPTION>GRAPHIC <TEXT> Document 12 - file: g179732moi009.gif
</DOCUMENT> </SEC-DOCUMENT>