IBM DYEUS is a large GPU cluster operated by IBM, located in the United States, in the private sector. It came online around November 2019. At that moment it ranked number 136 among known clusters.
It is built on 296 NVIDIA V100. That amounts to about 18.7 H100e of AI compute. The cluster draws roughly 0.2 MW. Its hardware is estimated at $6M.
Epoch AI rates the certainty of this record as confirmed.