Mr. W. Paul Bowers

The Southern Company

30 Ivan Allen, Jr. Blvd NW

Atlanta, GA 30308

Mr. Wayne Boston

Southern Company Services, Inc.

30 Ivan Allen, Jr. Blvd NW

Atlanta, GA 30308

Gulf Power Company (the “Company”) proposes to file or join in the filing of reports under the Securities Exchange Act of 1934, as amended, with the Securities and Exchange Commission with respect to the following: (1) the Company’s Annual Report on Form 10-K for the year ended December 31, 2008, and (2) the Company’s Quarterly Reports on Form 10-Q during 2009.

The Company and the undersigned directors and officers of the Company, individually as a director and/or as an officer of said Company, hereby make, constitute and appoint each of you our true and lawful Attorney for each of us and in each of our names, places and steads to sign and cause to be filed with the Securities and Exchange Commission in connection with the foregoing said Annual Report on Form 10-K, said Quarterly Reports on Form 10-Q and any necessary or appropriate amendment or amendments to any such reports, to be accompanied in each case by any necessary exhibits or schedules thereto.

/s/C. LeDon Anchors

C. LeDon Anchors

/s/Susan N. Story

Susan N. Story

/s/William C. Cramer, Jr.

William C. Cramer, Jr.

/s/Philip C. Raymond

Philip C. Raymond

/s/Fred C. Donovan, Sr.

Fred C. Donovan, Sr.

/s/Constance J. Erickson
Constance J. Erickson

/s/William A. Pullum

William A. Pullum

/s/Susan D. Ritenour

Susan D. Ritenour

/s/Winston E. Scott

Winston E. Scott

Extract from minutes of meeting of the board of directors of Gulf Power Company.

RESOLVED, That for the purpose of signing the reports under the Securities Exchange Act of 1934 to be filed with the Securities and Exchange Commission with respect to the filing of this Company's Annual Report on Form 10-K for the year ended December 31, 2008, and its 2009 Quarterly Reports on Form 10-Q, and any necessary or appropriate amendment or amendments to any such reports, this Company, the members of its board of directors and its officers are authorized to give their several powers of attorney to W. Paul Bowers and Wayne Boston.

The undersigned officer of Gulf Power Company does hereby certify that the foregoing is a true and correct copy of a resolution duly and regularly adopted at a meeting of the board of directors of Gulf Power Company, duly held on October 23, 2008, at which a quorum was in attendance and voting throughout, and that said resolution has not since been rescinded but is still in full force and effect.