Ownership Submission
FORM 4
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
SUTULA STANLEY J III
   2. Issuer Name and Ticker or Trading Symbol
INTERNATIONAL BUSINESS MACHINES CORP [IBM] 		5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
VP, Controller
(Last)
(First)
(Middle)
IBM CORPORATION, ONE NEW ORCHARD ROAD		 3. Date of Earliest Transaction (Month/Day/Year)
06/07/2015
(Street)

ARMONK, NY 10504		 4. If Amendment, Date Original Filed(Month/Day/Year)
 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)		 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code
(Instr. 8)		 4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)		 5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)		 6. Ownership Form: Direct (D) or Indirect (I)
(Instr. 4)		 7. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V Amount (A) or (D) Price
Common Stock 06/07/2015   M   221 A $ 0 1,007.355 D  
Common Stock 06/07/2015   F   82 D $ 167.97 925.355 D  
Common Stock 06/08/2015   M   218 A $ 0 1,143.355 D  
Common Stock 06/08/2015   M   227 A $ 0 1,370.355 D  
Common Stock 06/08/2015   F   81 D $ 166.095 1,289.355 D  
Common Stock 06/08/2015   F   84 D $ 166.095 1,205.355 D  

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 3)		 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code
(Instr. 8)		 5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4, and 5)		 6. Date Exercisable and Expiration Date
(Month/Day/Year)		 7. Title and Amount of Underlying Securities
(Instr. 3 and 4)		 8. Price of Derivative Security
(Instr. 5)		 9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 4)		 10. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 4)		 11. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Rst. Stock Unit $ 0 (1) 06/07/2015   M(2)     221   (1)   (1) Common Stock 221 $ 0 444 D  
Rst. Stock Unit $ 0 (1) 06/08/2015   M(2)     227   (1)   (1) Common Stock 227 $ 0 0 D  
Rst. Stock Unit $ 0 (1) 06/08/2015   M(2)     218   (1)   (1) Common Stock 218 $ 0 221 D  
Rst. Stock Unit $ 0 (3) 06/08/2015   A(3)   1,583     (3)   (3) Common Stock 1,583 $ 0 1,583 D  

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
SUTULA STANLEY J III
IBM CORPORATION
ONE NEW ORCHARD ROAD
ARMONK, NY 10504		       VP, Controller  

Signatures

 M. Clemens on behalf of S. J. Sutula III   06/09/2015
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) These units were payable in cash or the company's common stock upon the lapse of the restrictions on the transaction date shown.
(2) Release of restricted stock units.
(3) Upon lapse of the restrictions, these units are payable in cash or the company's common stock. The restrictions lapse for 395 of these units on 06/08/2016, for 395 of these units on 06/08/2017, for 395 of these units on 06/08/2018, and for the remaining 398 of these units on 06/08/2019.

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