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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Tz6CAKp1wDjQNlQF/F+1DR0vyB/IBHN6lbqT0Xanupg/D2qymlnK4+mEZOBm/ywT
 +EwOCtllvoohJ0kvJSRoOA==

<SEC-DOCUMENT>0000041091-01-500018.txt : 20010425
<SEC-HEADER>0000041091-01-500018.hdr.sgml : 20010425
ACCESSION NUMBER:		0000041091-01-500018
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20010424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF POWER CO
		CENTRAL INDEX KEY:			0000044545
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				590276810
		STATE OF INCORPORATION:			ME
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		
		SEC FILE NUMBER:	070-08947
		FILM NUMBER:		1609758

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
		BUSINESS PHONE:		8504446111

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
</SEC-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<FILENAME>gulfborr301.txt
<TEXT>

                           Certificate of Notification
                             (First Quarter - 2001)

                                    Filed by
                               GULF POWER COMPANY

Pursuant to orders of the Securities and Exchange Commission dated December 13,
1996 in the matter of File No. 70-8947 and dated November 8, 2000 in the matter
of File No. 70-9631.

                              - - - - - - - - - - -

Gulf Power Company (GULF) hereby certifies to said Commission, pursuant to Rule
24, that, in accordance with the terms and conditions of and for the purposes
represented by the statements on Form U-1 in the above matters at the end of the
first quarter of 2001, GULF had:

Short-term and/or term loan notes outstanding - $11,000,000;

Notes outstanding to Southern Company Funding Corporation (SCFC) for GULF's
portion of SCFC's Commercial Paper program - $9,000,000; and

Non-negotiable promissory notes to public entities in exchange for the proceeds
of their revenue anticipation notes - $0

                                    SIGNATURE

Pursuant to the requirements of the Public Utility Holding Company Act of 1935,
the undersigned company has duly caused this certificate to be signed on its
behalf by the undersigned thereunto duly authorized.

Dated:       April 24, 2001                  GULF POWER COMPANY


                                             By: /s/Wayne Boston
                                                  Wayne Boston
                                               Assistant Secretary
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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