June 27, 2019

Jamie S. Miller
Senior Vice President and Chief Financial Officer
General Electric Company
41 Farnsworth Street
Boston, Massachusetts 02210

       Re: General Electric Company
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 26, 2019
           Form 10-Q for the Quarterly Period Ended March 31, 2019
           Filed April 30, 2019
           File No. 001-00035

Dear Ms. Miller:

       We have reviewed your filing and have the following comment. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

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

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

Form 10-Q for the Quarterly Period Ended March 31, 2019

Financial Statements
Note 8. Goodwill & Other Intangible Assets, page 52

1.    We note that your qualitative review of reporting units in the BHGE
segment did not
      identify any reporting units that required an interim impairment test.
However, your
      disclosure here and in Note 15 on page 60 discusses sustained declines in
BHGE's share
      price, which remains below your current carrying value. Please tell us
how you considered
      the factors outlined in ASC 350-20-35-3 in determining that no further
impairment testing
      was necessary.
 Jamie S. Miller
General Electric Company
June 27, 2019
Page 2

        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 Julie Sherman, Staff Accountant, at (202) 551-3640 or
Brian Cascio,
Accounting Branch Chief, at (202) 551-3676 with any questions.



FirstName LastNameJamie S. Miller                         Sincerely,
Comapany NameGeneral Electric Company
                                                          Division of
Corporation Finance
June 27, 2019 Page 2                                      Office of Electronics
and Machinery
FirstName LastName