April 30, 2019

Christopher T. Hatto
Controller and Chief Accounting 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, 2018
           Filed February 6, 2019
           File No. 001-34960

Dear Mr. Hatto:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources
Automotive Liquidity, page 31

1.    Please consider providing a consolidated table of cash flows provided by
(used in)
      operating, investing and financing activities for each year presented as
shown in the
      statements of cash flows, or a discussion of consolidated amounts. In
this regard, we note
      you present separate tables of Automotive cash flows, GM Cruise cash
flows, and GM
      Financial cash flows, without reconciling these individual tables to the
consolidated
      amounts shown in statements of cash flows. Please revise or advise.
 Christopher T. Hatto
FirstName LastNameChristopher T. Hatto
General Motors Company
Comapany NameGeneral Motors Company
April 30, 2019
Page 30,
April 2 2019 Page 2
FirstName LastName
Note 8. Equity in Net Assets of Nonconsolidated Affiliates, page 64

2.       We note equity income from your nonconsolidated affiliates represented
approximately
         25.3% of your income before income taxes for the year ended December
31, 2018, and
         more specifically, the equity income from the Automotive China joint
ventures
         represented 23.1% of the pre-tax income. Please advise of the
consideration given to
         providing financial statements of your Automotive China equity method
joint ventures
         pursuant to Rule 3-09 of Regulation S-X. In this regard, if any of
these joint ventures
         meet the significance criteria, audited financial statements would be
required for fiscal
         year end December 31, 2018 and unaudited financial statements could be
provided for the
         comparative prior years in which the equity method income was less
than 20% of your
         pre-tax income. Please advise or revise as appropriate.


       In closing, 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.

      You may contact Beverly Singleton at (202) 551-3328 or Claire Erlanger at
(202) 551-
3301 with any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Transportation and Leisure