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SEC Comment Letter for General Motors Co (GM) (CIK 0001467858) (GM) — Nov 20, 2025

General Motors Co (GM) (CIK 0001467858)
Date: Nov. 20, 2025 · CIK: 0001467858 · Accession: 0000000000-25-010880

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File numbers found in text: 001-34960

Date
November 20, 2025
Author
Christopher Hatto
Form
UPLOAD
Company
General Motors Co (GM) (CIK 0001467858)

Letter

November 20, 2025 Christopher Hatto Vice President and Chief Accounting Officer General Motors Company 300 Renaissance Center Detroit, Michigan 48265-3000 Re:General Motors Company Form 10-K for the Year Ended December 31, 2024 File No. 001-34960 Dear Christopher Hatto: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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November 20, 2025
Christopher Hatto
Vice President and Chief Accounting Officer
General Motors Company
300 Renaissance Center
Detroit, Michigan 48265-3000
Re:General Motors Company
Form 10-K for the Year Ended December 31, 2024
File No. 001-34960
Dear Christopher Hatto:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing