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) January 25, 2007 GENERAL MOTORS CORPORATION -------------------------- (Exact Name of Registrant as Specified in its Charter) STATE OF DELAWARE 1-143 38-0572515 ----------------- ----- ---------- (State or other jurisdiction of (Commission (I.R.S. Employer Incorporation or Organization) File Number) Identification No.) 300 Renaissance Center, Detroit, Michigan 48265-3000 ----------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (313) 556-5000 -------------- ================================================================================ 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 8.01 Other Events ITEM 9.01 Financial Statements and Exhibits Signature Index to Exhibits Press Release ITEM 8.01 OTHER EVENTS On Thursday, January 25, 2007 General Motors Corporation issued a press release disclosing that it would restate its financial statements for 2002 through the third quarter of 2006 and that it would delay announcing its fourth quarter and 2006 year-end financial results. The press release is attached as Exhibit 99.1. # # # ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS Exhibit Description Method of Filing ------------------------------------------------------------- 99.1 Press Release Attached as Exhibit # # # SIGNATURES 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: January 25, 2007 By: /s/ NICK S. CYPRUS --- ------------------ (Nick S. Cyprus Controller and Chief Accounting Officer) INDEX TO EXHIBIT Exhibit Description -------------------------------------------------------------- 99.1 Press Release