TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 19, 2021 Christoph A. Pereira Vice President, Chief Risk Officer and Chief Corporate Counsel GENERAL ELECTRIC CO 5 Necco Street Boston, MA 02210 Re: GENERAL ELECTRIC CO Form S-4 Filed February 12, 2021 File No. 333-253042 Dear Mr. Pereira: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jay Ingram at 202-551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing