Twitter is set to start trading its shares on the New York Stock Exchange later this week.

This morning it filed an amended S-1 document revealing that IBM has accused Twitter of infringing at least three of its patents: US Patent No. 6,957,224, “efficient retrieval of uniform resource locators,” No. 7,072,849, “Method for presenting advertising in an interactive service,” and No. 7,099,862, “programmatic discovery of common contacts.” The ‘849 patent in particular took a strikingly long time to issue.

This patent on a way of presenting ads was filed in 1993, has a “priority date” of 1988, and wasn’t granted until 2006.

At this point, the threats take the form of a letter, not a lawsuit.

The letter is “inviting us to negotiate a business resolution of the allegations,” reports Twitter, which adds that it believes it has “meritorious defenses” to IBM’s patents.     

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