Doc re: Form 8-K

Company    INTERNATIONAL BUSINESS MACHINES CORPORATION

TIDM       IBM

Headline   Notification of filing of document

The Corporation's current report on Form 8-K dated December 31, 2010 was filed
with the United States Securities Exchange Commission and in Luxembourg with
the Luxembourg Stock Exchange as the officially appointed mechanism for the
central storage of regulated information and with the CSSF on January 4, 2011.
The report is available at www.sec.gov and www.bourse.lu .