| General Electric Company 5 Necco Street Boston, Massachusetts 02210 (617) 443-3000 | GE Capital Funding, LLC 901 Main Avenue Norwalk, Connecticut 06801 (617) 443-3000 |
April 6, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | General Electric Company and GE Capital Funding, LLC Registration Statement on Form S-4 (File No. 333-253042) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, General Electric Company and GE Capital Funding, LLC (collectively, the “Registrants”) hereby respectfully request that the effectiveness of the Registrants’ Registration Statement on Form S-4 (File No. 333-253042) filed on February 12, 2021, as amended by Amendment No. 1 filed on April 6, 2021, be accelerated by the Securities and Exchange Commission so that it may become effective at 4:00 P.M., Eastern time, on Wednesday, April 7, 2021, or as soon as reasonably practicable thereafter.
Please call Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 to confirm the effectiveness of the Registration Statement.
[Signature Page to follow]
| Sincerely, | |||
| GENERAL ELECTRIC COMPANY | |||
| By: | /s/ Christoph A. Pereira | ||
| Name: | Christoph A. Pereira | ||
| Title: | Vice President, Chief Risk Officer and Chief | ||
| Corporate Counsel | |||
| GE CAPITAL FUNDING, LLC | |||
| By: | /s/ Michael Taets | ||
| Name: | Michael Taets | ||
| Title: | President and Sole Manager | ||
| cc: | Andrew L. Fabens, Esq., Gibson, Dunn & Crutcher LLP |
