COVER 30 filename30.htm

 

February 26, 2010

 

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, 2009

 

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, 2009 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 method of presenting noncontrolling interests, which we adopted on January 1, 2009.

 

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

 

Jonathan W. Thayer

 

Senior Vice President and Chief Financial Officer

 

Constellation Energy Group, Inc.

 

 

 

/s/ Kevin W. Hadlock

 

Kevin W. Hadlock

 

Senior Vice President and Chief Financial Officer

 

Baltimore Gas and Electric Company

 

 

 

Enclosure