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<SEC-DOCUMENT>0000040730-06-000049.txt : 20071212
<SEC-HEADER>0000040730-06-000049.hdr.sgml : 20071212
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<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000040730-06-000049
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MOTORS CORP
		CENTRAL INDEX KEY:			0000040730
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
		IRS NUMBER:				380572515
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		300 RENAISSANCE CTR
		STREET 2:		MAIL CODE: 482-C34-D71
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000
		BUSINESS PHONE:		3135565000

	MAIL ADDRESS:	
		STREET 1:		300 RENAISSANCE CTR
		STREET 2:		MAIL CODE: 482-C34-D71
		CITY:			DETROIT
		STATE:			MI
		ZIP:			48265-3000
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<TEXT>

                                [GRAPHIC OMITTED]


                           General Motors Corporation
                                   Legal Staff
         Facsimile                                            Telephone
      (313) 665-4979                                       (313) 665-4927


November 27, 2006


James Lopez
Office of Global Security Risk
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C.  20549-5546

Dear Mr. Lopez:

This is to confirm our conversation today that General Motors received the
letter regarding its Form 10-K for 2005 dated September 29, 2006 on November 9.
Please note that the facsimile number on that letter was incorrect; if the Staff
wishes to communicate with us, the best fax number is 313-667-2371. Beginning
December 1, GM's new Controller/Chief Accounting Officer will be Nicholas
Cyprus.

We are currently gathering information to respond to the inquiries about our
contacts with Syria and our operations in the Middle East and Africa, and plan
to respond to the letter by December 15.

As I mentioned, we appreciate your offer to discuss our response before it is
submitted, and we plan to call in early December to confirm that our proposed
response will respond to your concerns.

Sincerely,


/s/
Anne T. Larin
Attorney


 MC 482-C23-D24 300 Renaissance Center P.O. Box 300 Detroit, Michigan 48265-3000
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