SEC Comment Letter for General Motors Co (GM) (CIK 0001467858) (GM) — Dec 24, 2013
General Motors Co (GM) (CIK 0001467858)
Date: Dec. 24, 2013 · CIK: 0001467858 · Accession: 0000000000-13-069923
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 13, 2013
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 24, 2013 Via E -mail Daniel F. Akerson Chairman and Chief Executive Officer General Motors Company 300 Renaissance Center Detroit, Michigan 48265 -3000
Re: General Motors Company Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 15, 2013 File No. 1 -34960
Dear Mr. Akerson :
We refer you to our comment letter dated December 13, 2013, regarding business contacts with Cuba, Sudan, and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filin g to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
December 24, 2013
Via E -mail
Daniel F. Akerson
Chairman and Chief Executive Officer
General Motors Company
300 Renaissance Center
Detroit, Michigan 48265 -3000
Re: General Motors Company
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed February 15, 2013
File No. 1 -34960
Dear Mr. Akerson :
We refer you to our comment letter dated December 13, 2013, regarding business
contacts with Cuba, Sudan, and Syria. We have completed our review of this subject matter.
We remind you that our comments or changes to disclosure in response to our comments do not
foreclose the Commission from taking any action with respect to the company or the filing and
the company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States. We urge all
persons who are responsible for the accuracy and adequacy of the disclosure in the filin g to be
certain that the filing includes the information the Securities Exchange Act of 1934 and all
applicable rules require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Max Webb
Assistant Director
Division of Corporation Finance