# EDGAR Filing Document

**Accession Number:** 0001467858
**File Stem:** 0000000000-25-010701
**Filing Date:** 2025-9
**Character Count:** 4671
**Document Hash:** 183d119c549bcbca597e7ceae67a2f6c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010701.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-010701

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250930

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** General Motors Co
- **CENTRAL INDEX KEY:** 0001467858
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 270756180
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-34960

**BUSINESS ADDRESS:**
- **STREET 1:** 1240 WOODWARD AVENUE
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265
- **BUSINESS PHONE:** 313.667.1500

**MAIL ADDRESS:**
- **STREET 1:** 1240 WOODWARD AVENUE
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001467858-25-000032

## Text-Extract

```

                                                           September 30, 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
           Response Dated September 8, 2025
           File No. 001-34960
Dear Christopher Hatto:

        We have reviewed your September 8, 2025 response to our comment letter
and have
the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our August
26, 2025 letter.
 September 30, 2025
Page 2
Response Letter Dated September 8, 2025
Company Responses to Staff Comments 1 Through 3, page 2

1.     We note your responses to prior comments one through three. ASC
280-10-50-22, 25,
       and 26A through 26C require disclosure of certain amounts for each
reportable
       segment, and ASC 280-10-50-30 requires reconciliations from totals of
certain
       reportable segments    amounts to consolidated amounts. Your tabular
disclosure of
       segment information includes certain amounts for Corporate, Total
Automotive, and
       the consolidated entity that are not required by ASC 280 and should be
removed from
       your Segment Reporting footnote. For example, because Total Automotive
is not a
       reportable segment, disclosure of    Earnings (loss) before interest and
taxes
       adjusted    for Total Automotive is not required by ASC 280-10-50-22.
Similarly, the
       amount of other segment items disclosed for Total Automotive is not
required by ASC
       280-10-50-26B. Please revise your footnote to:

             Reconcile the total of the reportable segments    measures of
segment profit or loss
           to consolidated income before taxes as required by ASC
280-10-50-30(b).
           Similarly, revise to reconcile other totals of reportable segments
 amounts, such as
           revenues, assets, and depreciation and amortization, to the
corresponding
           consolidated amounts as required by ASC 280-10-50-30. Include
amounts in the
           Eliminations or Eliminations/Reclassifications columns as part of
these
           reconciliations. See ASC 280-10-50-31. See also ASC 280-10-55-48;
             Include amounts attributable to    Corporate    separately from
other reconciling
           items when reconciling from total reportable segment amounts to
consolidated
           amounts, rather than as currently presented in a separate column.
See ASC 280-
           10-50-15;
             Remove the Total Automotive column; and
             Ensure your resulting disclosure does not present consolidated
amounts of the
           measure of segment profit or loss and other segment items as
currently reflected
           in the Total column.

       Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._