February 22, 2022
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: Notice of Disclosure filed in the Quarterly Report on Form 10-K under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934
Ladies and Gentlemen:
Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that International Business Machines Corporation has made disclosure pursuant to those provisions in its Annual Report on Form 10-K for the quarter ended December 31, 2021, which was filed with the Securities and Exchange Commission on February 22, 2022.
Respectfully Submitted,
International Business Machines Corporation
By:/s/Frank Sedlarcik
Name: Frank Sedlarcik
Title:Vice President, Assistant General Counsel and Secretary