diff --git a/llvm/lib/Target/M68k/M68kTargetObjectFile.cpp b/llvm/lib/Target/M68k/M68kTargetObjectFile.cpp
@@ -0,0 +1,48 @@
+//===-- M68kELFTargetObjectFile.cpp - M68k Object Files -----*- C++ -*-===//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+///
+/// \file
+/// This file contains definitions for M68k ELF object file lowering.
+///
+//===----------------------------------------------------------------------===//
+
+#include "M68kTargetObjectFile.h"
+
+#include "M68kSubtarget.h"
+#include "M68kTargetMachine.h"
+
+#include "llvm/BinaryFormat/ELF.h"
+#include "llvm/IR/DataLayout.h"
+#include "llvm/IR/DerivedTypes.h"
+#include "llvm/IR/GlobalVariable.h"
+#include "llvm/MC/MCContext.h"
+#include "llvm/MC/MCSectionELF.h"
+#include "llvm/Support/CommandLine.h"
+#include "llvm/Target/TargetMachine.h"
+
+using namespace llvm;
+
+static cl::opt<unsigned> SSThreshold(
+    "m68k-ssection-threshold", cl::Hidden,
+    cl::desc("Small data and bss section threshold size (default=8)"),
+    cl::init(8));
+
+void M68kELFTargetObjectFile::Initialize(MCContext &Ctx,
+                                         const TargetMachine &TM) {
+  TargetLoweringObjectFileELF::Initialize(Ctx, TM);
+  InitializeELF(TM.Options.UseInitArray);
+
+  this->TM = &static_cast<const M68kTargetMachine &>(TM);
+
+  // FIXME do we need `.sdata` and `.sbss` explicitly?
+  SmallDataSection = getContext().getELFSection(
+      ".sdata", ELF::SHT_PROGBITS, ELF::SHF_WRITE | ELF::SHF_ALLOC);
+
+  SmallBSSSection = getContext().getELFSection(".sbss", ELF::SHT_NOBITS,
+                                               ELF::SHF_WRITE | ELF::SHF_ALLOC);
+}
diff --git a/llvm/lib/Target/M68k/M68kTargetObjectFile.h b/llvm/lib/Target/M68k/M68kTargetObjectFile.h
@@ -0,0 +1,31 @@
+//===-- M68kELFTargetObjectFile.h - M68k Object Info ---------*- C++ -====//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+///
+/// \file
+/// This file contains declarations for M68k ELF object file lowering.
+///
+//===----------------------------------------------------------------------===//
+
+#ifndef LLVM_LIB_TARGET_M68K_M68KTARGETOBJECTFILE_H
+#define LLVM_LIB_TARGET_M68K_M68KTARGETOBJECTFILE_H
+
+#include "llvm/CodeGen/TargetLoweringObjectFileImpl.h"
+
+namespace llvm {
+class M68kTargetMachine;
+class M68kELFTargetObjectFile : public TargetLoweringObjectFileELF {
+  const M68kTargetMachine *TM;
+  MCSection *SmallDataSection;
+  MCSection *SmallBSSSection;
+
+public:
+  void Initialize(MCContext &Ctx, const TargetMachine &TM) override;
+};
+} // end namespace llvm
+
+#endif