<SEC-DOCUMENT>0000876661-11-000526.txt : 20111208
<SEC-HEADER>0000876661-11-000526.hdr.sgml : 20111208
<ACCEPTANCE-DATETIME>20111208164336
ACCESSION NUMBER:		0000876661-11-000526
CONFORMED SUBMISSION TYPE:	25-NSE
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20111208
DATE AS OF CHANGE:		20111208
EFFECTIVENESS DATE:		20111208

SUBJECT COMPANY:	

	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:		25-NSE
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		111251228

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW YORK STOCK EXCHANGE LLC
		CENTRAL INDEX KEY:			0000876661
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY

	FILING VALUES:
		FORM TYPE:		25-NSE

	BUSINESS ADDRESS:	
		STREET 1:		11 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		212-656-2060

	MAIL ADDRESS:	
		STREET 1:		11 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW YORK STOCK EXCHANGE INC
		DATE OF NAME CHANGE:	19910628
</SEC-HEADER>
<DOCUMENT>
<TYPE>25-NSE
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>51143</cik>
        <entityName>INTERNATIONAL BUSINESS MACHINES CORP</entityName>
        <fileNumber>001-02360</fileNumber>
        <address>
            <street1>1 New Orchard Road</street1>
            <street2>Mail Drop 301</street2>
            <city>Armonk</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10504-1722</zipCode>
        </address>
        <telephoneNumber>(914) 499-1900</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>4.00% Notes due November 11, 2011</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(2)</ruleProvision>

    <signatureData>
        <signatureName>Edwin Mecabe</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2011-12-08</signatureDate>
    </signatureData>
</notificationOfRemoval>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.25
<SEQUENCE>2
<FILENAME>ruleprovisionnotice.htm
<TEXT>
NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on December 19, 2011, pursuant to the provisions of Rule 12d2-2 (a).

[ X ] 17 CFR 240.12d2-2(a)(2)  That the entire class of this security was redeemed or paid at maturity or retirement on November 11, 2011.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on November 11, 2011.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
