[GRAPHIC OMITTED]

                           General Motors Corporation




                                November 1, 1999



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

Dear Sirs:

        Re:  General Motors Corporation Registration Statement on Form S-8
             for the General Motors Savings-Stock Purchase Program for
             Salaried Employees in the United States (the "Program")

        In  connection  with the  registration  of  interests  in respect of the
Program  and of  30,000,000  shares of General  Motors  $1-2/3 par value  common
stock,  pursuant to that Program,  an  electronic  transfer of the filing fee of
$551,221.88 was made to the U.S. Treasury  designated lockbox depository located
in Pittsburgh, Pennsylvania.

        The aggregate offering price and the amount of the registration fee have
been based on a price of $66.09 per share, which was the average of the high and
low  prices of  General  Motors  $1-2/3 par value  common  stock,  traded on the
Composite Tape on October 26, 1999.

        All  Securities  Exchange Act of 1934 reports  required to be filed have
been filed and are complete.

        If you have any questions, please call Kelly Francis at (313) 667-7598.

                                                Very truly yours,

                                                GENERAL MOTORS CORPORATION


                                                   W. R. Kager, Director
                                                Corporate Financial Policy
                                                       and Reporting
Attachment

cc:   (without attachments)    (with attachments)
      Pete Bible               John Behnfeldt
      Wally Creek              Kevin Cobb
      Eric Feldstein           Bill Cowell
      Kelly Francis            Martin Darvick (3)
      Mike Losh                Deloitte & Touche LLP (5)
                               Davis Polk & Wardwell (12)








   General Motors Building 100 Renaissance Center Detroit, Michigan 48265-1000
[{"type": "S-8", "sequence": "1", "description": "GM SALARIED EMPLOYEES PLAN", "secsgml_size_bytes": 2075}]
{"company-data": {"conformed-name": "GENERAL MOTORS CORP", "cik": "0000040730", "assigned-sic": "3711", "irs-number": "380572515", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-90095", "film-number": "99738878"}, "business-address": {"street1": "100 RENAISSANCE CTR", "city": "DETROIT", "state": "MI", "zip": "48265-1000", "phone": "3135565000"}, "mail-address": {"street1": "3044 W GRAND BOULEVARD", "city": "DETROIT", "state": "MI", "zip": "48202-3091"}}
[GRAPHIC OMITTED]

                           General Motors Corporation

                                November 1, 1999

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

Dear Sirs:

        Re:  General Motors Corporation Registration Statement on Form S-8
             for the General Motors Savings-Stock Purchase Program for
             Salaried Employees in the United States (the "Program")

        In  connection  with the  registration  of  interests  in respect of the
Program  and of  30,000,000  shares of General  Motors  $1-2/3 par value  common
stock,  pursuant to that Program,  an  electronic  transfer of the filing fee of
$551,221.88 was made to the U.S. Treasury  designated lockbox depository located
in Pittsburgh, Pennsylvania.

        The aggregate offering price and the amount of the registration fee have
been based on a price of $66.09 per share, which was the average of the high and
low  prices of  General  Motors  $1-2/3 par value  common  stock,  traded on the
Composite Tape on October 26, 1999.

        All  Securities  Exchange Act of 1934 reports  required to be filed have
been filed and are complete.

        If you have any questions, please call Kelly Francis at (313) 667-7598.

                                                Very truly yours,

                                                GENERAL MOTORS CORPORATION

                                                   W. R. Kager, Director
                                                Corporate Financial Policy
                                                       and Reporting
Attachment

cc:   (without attachments)    (with attachments)
      Pete Bible               John Behnfeldt
      Wally Creek              Kevin Cobb
      Eric Feldstein           Bill Cowell
      Kelly Francis            Martin Darvick (3)
      Mike Losh                Deloitte & Touche LLP (5)
                               Davis Polk & Wardwell (12)

   General Motors Building 100 Renaissance Center Detroit, Michigan 48265-1000