IBM Debt Securities Offering

This filing details International Business Machines Corporation's offering of C$2,750,000,000 in debt securities, consisting of C$1,750,000,000 in 4.100% Notes due 2030 and C$1,000,000,000 in 4.750% Notes due 2034. The offering is made under a registration statement on Form S-3, effective January 29, 2024. The filing includes the Underwriting Agreement, forms of the notes, and legal opinions. IBM is offering these securities in the United States and Canada, with specific provisions for Canadian purchasers to ensure compliance with accredited investor and permitted client rules. The company has undertaken to maintain the effectiveness of the registration statement and to provide necessary documentation and legal opinions to the underwriters. The closing of the offering is subject to customary conditions, including the accuracy of representations and warranties and satisfactory legal and accounting<bos>.