=============================================================================== UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549-1004 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) November 6, 2007 GENERAL MOTORS CORPORATION (Exact Name of Registrant as Specified in its Charter) STATE OF DELAWARE 38-0572515 ----------------- ---------- (State or other jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) 300 Renaissance Center, Detroit, Michigan 48265-3000 ----------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) (313) 556-5000 (Registrant's telephone number, including area code) Not Applicable (Former name or former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: { } Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) { } Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17-CFR 240.14a-12) { } Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) { } Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) =============================================================================== TABLE OF CONTENTS ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITIONS ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS SIGNATURE INDEX TO EXHIBITS News Release Dated November 6, 2007 ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITIONS On November 6, 2007, a news release was issued related to a non-cash charge for a deferred tax valuation allowance to be recorded by General Motors Corporation in its third quarter financial results. The news release is included as Exhibit 99.1 as part of this item. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS EXHIBITS -------- Exhibits Description Method of Filing -------- ----------- ----------------- Exhibit 99.1 News Release Dated Attached as Exhibit November 6, 2007 * * * * * * SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. GENERAL MOTORS CORPORATION -------------------------- (Registrant) Date: November 6, 2007 By: /s/ NICK S. CYPRUS --- ---------------------------- (Nick S. Cyprus, Controller and Chief Accounting Officer) EXHIBIT INDEX Exhibit No. Description ----------- ------------------------------------------------------------ 99.1 Press Release dated November 6, 2007