Michael R. McAlevey

Chief Corporate and

Securities Counsel

General Electric Company

3135 Easton Turnpike

Fairfield, CT 06828

T 203 373 2967

F 203 373 3079

michael.mcalevey@ge.com

February 27, 2007

Division of Corporation Finance

United States Securities & Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Definitive Proxy Statement

Ladies and Gentlemen:

Transmitted herewith please find the definitive proxy statement of General Electric Company.

Please do not hesitate to contact me with any questions.

Sincerely,

/s/ Michael R. McAlevey