Kyndryl

One Vanderbilt Avenue

15th Floor

New York,  NY 10017 USA

March 10, 2022

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VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

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Re:  Notice of Disclosure filed in the Annual Report on Form 10-K under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934

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Ladies and Gentlemen:

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Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Kyndryl Holdings, Inc. has made disclosure pursuant to those provisions in its Annual Report on Form 10-K for the fiscal year ended December 31, 2021, which was filed with the Securities and Exchange Commission on March 10, 2022.

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Respectfully Submitted,

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Kyndryl Holdings, Inc.

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By:/s/Edward Sebold​ ​

Name:Edward Sebold

Title:General Counsel and Secretary

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