Ronald K. Clark Vice President & Controller	701 Ninth Street, NW Washington, DC  20068 202-872-2249

June 1, 2010

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 3561

Washington, DC  20549-0404

Attention:	Andrew Mew
	Robert Babula
	Donna DiSilvio
Re:	Pepco Holdings, Inc.
	Potomac Electric Power Company
	Delmarva Power & Light Company
	Atlantic City Electric Company
	Forms 10-K for the year ended December 31, 2009
	Filed February 25, 2010
	File Nos. 1-31403, 1-01072, 1-01405, and 1-03559

Dear Ladies and Gentlemen:

We are in receipt of your recent comment letter dated May 20, 2010.

This letter is submitted by Pepco Holdings, Inc. to document the discussion held with Robert Babula, Staff Account in your office, on Wednesday, May 26, 2010.  In our discussion, Robert approved PHI providing you with a response to your comments not later than close of business on Friday, June 18, 2010.  We appreciate Robert’s assistance with this timing matter.

If you have any questions regarding this letter, please do not hesitate to call me at 202-872-2249.

 Sincerely,

 /s/ Ronald K. Clark

 Ronald K. Clark

 Vice President and Controller