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March 1, 2011
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
Attention: Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Re: | File Nos. 1-12869 and 1-1910 |
| Form 10-K for the year ended December 31, 2010 |
Ladies and Gentlemen:
We are transmitting to you the Form 10-K of Constellation Energy Group, Inc. and Baltimore Gas and Electric Company for the year ended December 31, 2010 for filing under the Securities Exchange Act of 1934.
Pursuant to General Instruction D(3) of Form 10-K, we note that the financial statements included in the Form 10-K reflect a change in accounting principles relating to our variable interest entities, which we adopted on January 1, 2010.
Kindly direct any notice concerning the Form 10-K or any questions or comments regarding our filing to us, Charles A. Berardesco at (410) 470-3011 or Sean J. Klein at (410) 470-5718.
Our fax number for any communication is (410) 470-2819.
Very truly yours,
/s/ Jonathan W. Thayer |
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Jonathan W. Thayer |
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Senior Vice President and Chief Financial Officer |
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Constellation Energy Group, Inc. |
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/s/ Carim V. Khouzami |
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Carim V. Khouzami |
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Chief Financial Officer and Treasurer |
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Baltimore Gas and Electric Company |
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Enclosure |
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