"Let a Thousand Flowers Bloom" (April) may have left some of your readers confused as to the relationships at IBM Corp. among independent business units, entrepreneurism, and delegation.

The IBUs, of which there are currently 12, are, in the main, small entrepreneurial units that have the autonomy needed to address fast-changing and specialized market areas. But they are by no means the only vehicle for entrepreneurism within IBM. All employees are encouraged to develop new ideas for their work.

Similarly, IBUs are not the sole repository of delegated responsibility. The practice of delegating to the lowest possible level is a long-standing one at IBM, that extends to all parts of the organization and is closely monitored.

In short, your reporter seeks to create an impression of controversy within IBM on these matters where none exists.