Jamie S. Miller

 Senior Vice President – Controller

 General Electric Capital Corporation

 3135 Easton Turnpike

 Fairfield, CT  06828

 USA

 T+1 203 373 2444

 F+1 203 373 3005

 jamie.miller@ge.com

Via EDGAR

September 10, 2010

Mr. Kevin W. Vaughn

Branch Chief

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-6010

Re: General Electric Capital Corporation

Form 10-K for Fiscal Period Ended December 31, 2009

Form 10-Q for Fiscal Period Ended March 31, 2010

File No. 001-06461

Dear Mr. Vaughn:

This letter is in response to your letter of August 27, 2010 concerning General Electric Capital Corporation’s Form 10-K for the year ended December 31, 2009 and Form 10-Q for the quarter ended March 31, 2010. We are in the process of responding to your comments, but are requesting an extension until September 24, 2010 to allow additional time to compile our response.

Sincerely,

/s/Jamie S. Miller

Jamie S. Miller

Senior Vice President – Controller

General Electric Capital Corporation

cc:	Michael A. Neal, Chairman and Chief Executive Officer, General Electric Capital Corporation
	Jeffrey S. Bornstein, Chief Financial Officer, General Electric Capital Corporation