EX-23 17 ex23d1.htm EXHIBIT 23(D)1 ex23d1.htm

 
Exhibit 23(d)1
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
We consent to the incorporation by reference in Registration Statement No. 333-149664 on Form S-3 of our report dated February 25, 2011, relating to the financial statements and financial statement schedule of Gulf Power Company, appearing in this Annual Report on Form 10-K of Gulf Power Company for the year ended December 31, 2010.
 
 
/s/Deloitte & Touche LLP
 
 
Atlanta, Georgia
 
 
February 25, 2011