November 12, 2021
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Division of Corporation Finance
| Re: | Constellation Newholdco Inc.Amendment No. 3 to Preliminary Registration Statement on Form 10 Confidentially Submitted November 12, 2021 |
Ladies and Gentlemen:
Constellation Newholdco Inc. (the “Issuer”), a Pennsylvania corporation, is confidentially submitting to the Securities and Exchange Commission, on the date hereof, an amendment to the draft Registration Statement on Form 10 (the “Amended Registration Statement”) pursuant to the guidance on the confidential submission of such draft registration statements.
This Amended Registration Statement includes updated financials and information regarding the Issuer’s management.
If you have any questions regarding the Amended Registration Statement or the foregoing, please contact Richard W. Astle or Tiffany Chan at Sidley Austin LLP at (312) 853-7270 (rastle@sidley.com) or (312) 853-7602 (tiffany.chan@sidley.com), respectively, or Brian Buck at Exelon Corporation at (202) 250-1934 (Brian.Buck@exeloncorp.com).
| Very truly yours, | |
| /s/ Brian Buck | |
| Brian Buck | |
| Assistant Secretary |
Enclosure
| cc: | Richard W. Astle, Sidley Austin LLP |
Tiffany Chan, Sidley Austin LLP
Carter Culver, Exelon Corporation
