0000040729-97-000214 424B3 1 19971205 NONE GENERAL MOTORS ACCEPTANCE CORP 0000040729 6141 380572512 NY 1231 424B3 33 333-12023 97732944 3044 W GRAND BLVD DETROIT MI 48202 3135565000 424B3 1 000004072997000214-001-seq1-424b3.txt SMARTNOTE NO. 61