Christoph A. Pereira Vice President & Secretary   General Electric Capital Corporation  3135 Easton Turnpike     Fairfield, CT  06828   T 203 373 2663  F 203 373 3079  christoph.pereira@ge.com

July 31, 2014

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Notice of disclosure filed in the Quarterly Report on Form 10-Q for the Second Quarter ended June 30, 2014 under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934

 

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that General Electric Capital Corporation has made disclosure pursuant to such provisions in its Quarterly Report on Form 10-Q for the quarter ended June 30, 2014, which was filed with the Securities and Exchange Commission on July 31, 2014.

Sincerely,

General Electric Capital Corporation

By: /s/ Christoph A. Pereira_

Name: Christoph A. Pereira

Title: Vice President & Secretary