November 30, 2007





Nancy S. Vann, Esq.
Vice President & Associate Counsel
Oppenheimer Funds, Inc.
Two World Financial Center
225 Liberty Street, 16th Floor
New York, New York 10281-1008

      Re:	Oppenheimer Rochester General Municipal Fund
		File Numbers 333-147208; 811-22142

Dear Ms. Vann:

      We have reviewed the registration statements on Form N-1A
for
the Oppenheimer Rochester General Municipal Fund ("Fund") filed
with
the Commission on November 7, 2007.  Based upon Securities Act
Release No. 6510 and the representations contained in your letter
of
November 7, 2007, we conducted a selective review of the
registration
statement.  We have the following comments.

Prospectus

What Does the Fund Mainly Invest in?

	If the Fund intends to use leverage within the twelve month
after the initial offering, please disclose in this section and
the
fee table that the Fund will leverage.

	Please disclose in the prospectus that the Fund`s policy of
investing at least 80% of net assets plus borrowings in municipal
securities is fundamental.

      Please advise the staff whether the registrant conducts an
independent evaluation of the tax exempt status of the securities
it
holds, or any opinions on the securities` tax-exempt status.  Are
the
legal opinions of counsel to the issuers of the securities filed
or
otherwise publicly available at the time the securities are
issued?
Is there any duty of counsel to update the opinions?  How old may
the
opinions be?

	Disclosure indicates the Fund`s principal investment
strategies
include significant investments in derivatives.  Accordingly,
please
disclose in this section the Fund`s policies regarding investing
in
derivatives.  If the Fund will invest in derivatives that are not
contractually required to cash-settle, please disclose that the
Fund
is required to cover open positions by setting aside liquid assets
equal to the contracts` full, notional value.  Also, please
disclose
in this section the percentage of the Fund`s assets to be invested
in
derivatives.

	How much may the Fund invest in municipal securities backed
by
the revenues of any project, such as hospital, road or tobacco
settlement bonds?  If the Fund may invest 25% or more in such a
project, please identify each project and disclose the risks
attendant with investing in it.

	Disclosure in the prospectus and SAI indicates that the Fund
considers tobacco settlement bonds subject to appropriation to be
distinct from tobacco settlement revenue bonds for various
purposes,
including determining whether the Fund has concentrated its
investments.  Please explain to the staff the legal basis for this
position.

	Disclosure in the SAI indicates the Fund will loan securities
constituting as much as 25% of the value of the Fund`s assets.
Accordingly, please disclose this policy and its attendant risks
in
the Prospectus.

      Please disclose the Fund`s anticipated portfolio turnover
rate.

Main Risks of Investing in the Fund

	Please disclose the risks associated with securities that
generate income subject to AMT.

	Other Investment Strategies

		Will any of the Fund`s other investment strategies
result
in taxable gains?  If so, please disclose so in this section.
Also,
please disclose any percentage limits on the Fund`s investments in
the securities described in this section of the disclosure.

At What Price Are Shares Sold?

	Please disclose the effects of the Fund`s use of fair value
pricing.  See Instruction to Item 6 (a) (1) of Form N-1A.

Distribution and Service (12b-1) Plans

      In the event the Distributor incurs costs greater than the
0.25% of the average annual net assets of Class A shares of the
Fund,
will the Distributor carry forward the unreimbursed expenses?  If
so,
please disclose here.

Are There Limitations on Frequent Purchases, Redemptions and
Exchanges?

	Please delete the penultimate sentence of the paragraph that
discusses timing of exchanges, as the transfer agent is not
permitted
to delay reinvestment of exchange proceeds.  Also, please note
that
any such proceeds must be invested at the net asset value next
calculated after the request is received by the Fund or its agent,
irrespective of delays by the agent in transmitting requests for
reimbursements of proceeds.  Alternatively, please state the legal
basis for the delay.

Taxes

	Since the Fund may make distributions including return of
capital, please disclose the consequences, e.g., decrease in
basis.

Statement of Additional Information

Other Investment Restrictions

      Please explain the meaning of the phrase "except to the
extent
permitted under the Investment Company Act," as it pertains to the
Fund`s fundamental policies on borrowing money, making loans,
investing in real estate and commodities and underwriting.

      Please disclose that the Fund may not concentrate 25 percent
or
more of its investments in any one industry or group of
industries.

Closing

      We note that portions of the filing are incomplete. We may
have
additional comments on such portions when you complete them in a
pre-
effective amendment, on disclosures made in response to this
letter,
on information supplied supplementally, or on exhibits added in
any
pre-effective amendments.  Please note that comments we give in
one
section apply to other sections in the filing that contain the
same
or similar disclosure.
      Please advise us if you have submitted or expect to submit
an
exemptive application or no-action request in connection with your
registration statement.
      Response to this letter should be in the form of a pre-
effective amendment filed pursuant to Rule 472 under the
Securities
Act. Where no change will be made in the filing in response to a
comment, please indicate this fact in a supplemental letter and
briefly state the basis for your position.
      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision. Since the Fund and its management are in
possession of all facts relating to the Fund`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.
	Notwithstanding our comments, in the event the Fund requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that
* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Fund from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
* the Fund may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.
      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Investment Management in connection with our review of
your filing or in response to our comments on your filing.
      Should you have any questions regarding this letter, please
contact me at (202) 551-6965.



						Sincerely,



						Vincent J. Di Stefano
						Senior Counsel

Ms. Nancy Vann, Esq.
OppenheimerFunds, Inc.
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