IBM Plans Its Biggest Bond Sale With $4 Billion in Offerings

By John Detrixhe

Oct. 9 (Bloomberg) -- International Business Machines Corp., the
world's largest computer-services company, plans to raise $4 billion
in its biggest sale of dollar-denominated bonds.

The three-part debt sale would be the largest in the U.S. since Sept.
2, when credit markets seized up amid the collapse of some of the
nation's biggest financial companies.

IBM is taking advantage of positive investor reaction to its
announcement yesterday that profit is holding up amid a financial
crisis that has led to record swings in stocks and bonds. The Armonk,
New York-based company is counting on emerging markets and long-term
contracts to make up for a slump in the financial services triggered
by bank failures and tightening credit.

The debt sale includes $1.4 billion of five-year notes and $1.6
billion of 10-year notes that may price to yield 387.5 basis points
above similar maturity U.S. Treasuries, and $1 billion of 30-year
bonds with a spread of 400 basis points, according to a person
familiar with the offering, who declined to be identified because
terms aren't set. A basis point is 0.01 percentage point.

The spreads would be the widest on record for IBM as borrowing costs
for most companies soar amid the financial crisis. The extra yield
investors demand to own investment-grade bonds over government debt
rose yesterday to a record 526 basis points, according to Merrill
Lynch & Co.'s U.S. Corporate Master index. That's more than six times
the gap in February 2007.

IBM's debt will be rated A1, the fifth-highest grade of investment
quality, by Moody's Investors Service, and an equivalent A+ by
Standard & Poor's, the person said. The sale will be managed by
Barclays Plc, Bank of America Corp., Credit Suisse Group AG and
Deutsche Bank AG, the person said.

Earnings Potential

In secondary markets, IBM's $3 billion of 5.7 percent bonds due in
September 2017 yielded 6.8 percent, or 305 basis points more than
similar-maturity U.S. Treasuries at 12:20 p.m. in New York, according
to Trace, the bond-price reporting system of the Financial Industry
Regulatory Authority. The spread was 139 basis points when the debt
was issued in September 2007.

IBM last issued bonds in July, when it sold $1 billion of 3.375
percent, three-year floating-rate notes.

The company's preliminary third-quarter earnings report yesterday,
which precedes IBM's full results on Oct. 16, helped soothe concern
that the global financial crisis would hurt the company.

Profit last quarter increased to $2.05 a share, excluding some items,
topping the $2.01 average estimate of analysts in a Bloomberg survey.
Profit for the year will be at least $8.75 a share, IBM said yesterday
in a statement, reaffirming a previous forecast.

To contact the reporter on this story: John Detrixhe in New York
[EMAIL PROTECTED]

Last Updated: October 9, 2008 16:03 EDT
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