diff --git a/drivers/gpu/nvgpu/Makefile b/drivers/gpu/nvgpu/Makefile
index e0958b399..778f9b1a6 100644
--- a/drivers/gpu/nvgpu/Makefile
+++ b/drivers/gpu/nvgpu/Makefile
@@ -451,11 +451,11 @@ nvgpu-y += \
 	common/init/hal_init.o \
 	common/sec2/sec2.o \
 	common/sec2/sec2_allocator.o \
-	common/sec2/sec2_cmd.o \
 	common/sec2/sec2_lsfm.o \
-	common/sec2/sec2_msg.o \
-	common/sec2/sec2_queue.o \
-	common/sec2/sec2_seq.o \
+	common/sec2/ipc/sec2_cmd.o \
+	common/sec2/ipc/sec2_msg.o \
+	common/sec2/ipc/sec2_queue.o \
+	common/sec2/ipc/sec2_seq.o \
 	common/io/io.o \
 	common/power_features/power_features.o \
 	common/power_features/cg/cg.o \
diff --git a/drivers/gpu/nvgpu/Makefile.sources b/drivers/gpu/nvgpu/Makefile.sources
index a5d31ab03..1dab51cfc 100644
--- a/drivers/gpu/nvgpu/Makefile.sources
+++ b/drivers/gpu/nvgpu/Makefile.sources
@@ -161,11 +161,11 @@ srcs += common/sim.c \
 	common/acr/acr_sw_tu104.c \
 	common/sec2/sec2.c \
 	common/sec2/sec2_allocator.c \
-	common/sec2/sec2_cmd.c \
 	common/sec2/sec2_lsfm.c \
-	common/sec2/sec2_msg.c \
-	common/sec2/sec2_queue.c \
-	common/sec2/sec2_seq.c \
+	common/sec2/ipc/sec2_cmd.c \
+	common/sec2/ipc/sec2_msg.c \
+	common/sec2/ipc/sec2_queue.c \
+	common/sec2/ipc/sec2_seq.c \
 	common/ptimer/ptimer.c \
 	common/sync/channel_sync.c \
 	common/sync/channel_sync_syncpt.c \
diff --git a/drivers/gpu/nvgpu/common/sec2/sec2_cmd.c b/drivers/gpu/nvgpu/common/sec2/ipc/sec2_cmd.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/sec2/sec2_cmd.c
rename to drivers/gpu/nvgpu/common/sec2/ipc/sec2_cmd.c
diff --git a/drivers/gpu/nvgpu/common/sec2/sec2_msg.c b/drivers/gpu/nvgpu/common/sec2/ipc/sec2_msg.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/sec2/sec2_msg.c
rename to drivers/gpu/nvgpu/common/sec2/ipc/sec2_msg.c
diff --git a/drivers/gpu/nvgpu/common/sec2/sec2_queue.c b/drivers/gpu/nvgpu/common/sec2/ipc/sec2_queue.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/sec2/sec2_queue.c
rename to drivers/gpu/nvgpu/common/sec2/ipc/sec2_queue.c
diff --git a/drivers/gpu/nvgpu/common/sec2/sec2_seq.c b/drivers/gpu/nvgpu/common/sec2/ipc/sec2_seq.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/sec2/sec2_seq.c
rename to drivers/gpu/nvgpu/common/sec2/ipc/sec2_seq.c