[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 Hughes Electronics Corporation Incentive Plan (the "Plan")

        In connection  with the  registration  of  16,000,000  shares of General
Motors  Class H common  stock,  $0.10  par  value,  pursuant  to that  Plan,  an
electronic  transfer  of the  filing  fee of  $319,005.00  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 $71.72 per share, which was the average of the high and
low prices of General  Motors Class H common stock traded on the Composite  Tape
on October 28, 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
Enclosure

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
[{"type": "S-8", "sequence": "1", "description": "HUGHES STOCK INCENTIVE PLAN", "secsgml_size_bytes": 1961}]
{"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": "333-90087", "film-number": "99738864"}, "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 Hughes Electronics Corporation Incentive Plan (the "Plan")

        In connection  with the  registration  of  16,000,000  shares of General
Motors  Class H common  stock,  $0.10  par  value,  pursuant  to that  Plan,  an
electronic  transfer  of the  filing  fee of  $319,005.00  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 $71.72 per share, which was the average of the high and
low prices of General  Motors Class H common stock traded on the Composite  Tape
on October 28, 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
Enclosure

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