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

Jonathan W. Thayer

Senior Vice President and Chief Financial Officer

Constellation Energy Group, Inc.

/s/ Carim V. Khouzami

Carim V. Khouzami

Chief Financial Officer and Treasurer

Baltimore Gas and Electric Company

Enclosure