GENERAL MOTORS ACCEPTANCE CORP
8-K, 1998-01-05
PERSONAL CREDIT INSTITUTIONS
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               UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549

                                   FORM 8-K

              CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (D) OF
                  THE SECURITIES AND EXCHANGE ACT OF 1934

           Date of report (Date of Earliest Event Reported)  (1-5-98)

                     GENERAL MOTORS ACCEPTANCE CORPORATION
                     -------------------------------------
               (Exact name of registrant specified in its charter)

                                    Delaware
       ------------------------------------------------------------
      (State or other jurisdiction of incorporation or organization)

          1-3754                                  38-0572512
   -------------------                 ----------------------------------
  (Commission File No.)               (I.R.S. Employer Identification No.)

        3044 West Grand Boulevard, Detroit, Michigan        48202
        --------------------------------------------        -----

                                  313-556-1508
           --------------------------------------------------
          (Registrant's telephone number, including area code)


<PAGE>








                               November 19, 1997




General Motors Acceptance Corporation
3044 W. Grand Blvd.
Detroit, MI  48202

On January 1, 1998, General Motors Acceptance Corporation will be reincorporated
in the State of Delaware and will no longer be  incorporated in the State of New
York.  The  reincorporation  will occur as follows:  General  Motors  Acceptance
Corporation has established a wholly-owned subsidiary in Delaware. On January 1,
1998, General Motors Acceptance Corporation will be merged into that subsidiary.
The  surviving  Delaware  corporation  simultaneously  will  change  its name to
General  Motors  Acceptance  Corporation.  Apart from the change in the state of
incorporation,  the merger  will have  absolutely  no effect on  General  Motors
Acceptance   Corporation's  business.   Following  the  merger,  General  Motors
Corporation  will  remain  the sole  stockholder  of General  Motors  Acceptance
Corporation.  General Motors Acceptance  Corporation,  the Delaware corporation,
will  assume  all the  assets  and  liabilities  of  General  Motors  Acceptance
Corporation,  the New York corporation.  In addition, all contracts,  agreements
and  guarantees  of  General  Motors  Acceptance   Corporation,   the  New  York
corporation,  will be assumed  by General  Motors  Acceptance  Corporation,  the
Delaware corporation.




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