SEC Comment Letter for EXELON CORP (EXC) (CIK 0001109357) (EXC) — May 17, 2007
EXELON CORP (EXC) (CIK 0001109357)
Date: May 17, 2007 · CIK: 0001109357 · Accession: 0000000000-07-024889
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File numbers found in text: 333-85496
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
May 17, 2007
Mr. Matthew F. Hilzinger
Senior Vice President and Corporate Controller
Exelon Corporation
10 South Dearborn Street
P.O. Box 805379
Chicago, IL 60680-5379
Re: Exelon Corporation, File No. 1-16169
Exelon Generation Company, LLC, File No. 333-85496
Commonwealth Edison Company, File No. 1-1839
PECO Energy Company, File No. 0-16844
Form 10-K for Fiscal Ye ar Ended December 31, 2006
Filed February 13, 2007
Dear Mr. Hilzinger:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
S i n c e r e l y ,
J i m A l l e g r e t t o
Senior Assistant Chief Accountant