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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-020804.txt : 20061107
<SEC-HEADER>0000000000-06-020804.hdr.sgml : 20061107
<ACCEPTANCE-DATETIME>20060503095901
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-020804
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060503

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL ELECTRIC CAPITAL CORP
		CENTRAL INDEX KEY:			0000040554
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				131500700
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		260 LONG RIDGE RD
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06927
		BUSINESS PHONE:		2033574000

	MAIL ADDRESS:	
		STREET 1:		260 LONG RIDGE ROAD
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06927

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL ELECTRIC CREDIT CORP
		DATE OF NAME CHANGE:	19871216
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

May 3, 2006

Keith Sherin
Chief Financial Officer
General Electric Capital Corporation
3135 Easton Turnpike
Fairfield, Connecticut 06828

RE:	General Electric Capital Corporation
Form 10-K for Fiscal Year Ended December 31, 2005
Filed March 3, 2006
File No. 1-06461

Dear Mr. Sherin,

	We have completed our review of your Form 10-K and have no
further comments at this time.


Sincerely,


Paul Cline
Senior Accountant

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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