UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report: June 27, 2005

(Date of earliest event reported)

 

INTERNATIONAL BUSINESS MACHINES CORPORATION

(Exact name of registrant as specified in its charter)

 

New York

 

1-2360

 

13-0871985

(State of Incorporation)

 

(Commission File Number)

 

(IRS employer Identification No.)

 

 

 

 

 

ARMONK, NEW YORK

 

10504

(Address of principal executive offices)

 

(Zip Code)

 

914-499-1900

(Registrant’s telephone number)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 



 

Item 8.01 (Other Events)

 

On June 27, 2005, IBM announced that it has received a request to voluntarily comply with an informal investigation by the staff of the Securities and Exchange Commission concerning IBM’s disclosures relating to IBM’s first quarter earnings and expensing of equity compensation.  The press release is Attachment I of this Form 8-K.

 

IBM’s web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/).  IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.

 

SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

 

 

Date: June 27, 2005

 

 

 

 

By:         /s/  Andrew Bonzani

 

 

(Andrew Bonzani)

 

 

Assistant Secretary &

 

 

Associate General Counsel

 

 

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ATTACHMENT I

 

 

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IBM to Voluntarily Comply with Informal SEC Investigation

 

                ARMONK, N.Y., June 27, 2005 . . . IBM announced today that it has received a request to voluntarily comply with an informal investigation by the staff of the Securities and Exchange Commission concerning IBM's disclosures relating to IBM's first quarter earnings and expensing of equity compensation. The SEC has informed IBM that the informal investigation is not an indication that any violations of law have occurred.

 

Contact:

IBM

 

 

Edward Barbini, 914/499-6565

 

 

barbini@us.ibm.com

 

 

 

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