35-CERT

                           CERTIFICATE OF NOTIFICATION

                                    Filed By

                               GULF POWER COMPANY


Pursuant to orders of the Securities and Exchange Commission dated September 27,
1993, December 15, 1993 and September 26, 1994 in the matter of File No.
70-8229.

                   - - - - - - - - - - - - - - - - - - - -

       Gulf Power Company (the "Company") hereby certifies to said Commission,
pursuant to Rule 24, as follows:

       1. On January 25, 1996, the issuance and sale by the Company of
$30,000,000 principal amount of First Mortgage Bonds, 6 7/8% Series due January
1, 2026 (the "Bonds"), were carried out in accordance with the terms and
conditions of and for the purposes represented by the application and of said
orders with respect thereto.

       2. All of the proposals for the purchase of said Bonds were submitted
upon the identical form of proposal a copy of which is filed herewith as Exhibit
B. The names of the various bidders submitting proposals and the interest rates
and prices to the Company (exclusive of accrued interest) specified in such
proposals were as follows:


         Name                        Interest Rate (%)     Price to Company (%)
         -----                       -----------------     --------------------

First Union Capital Markets Corp.           6.875                 98.768422

Lehman Brothers                             6.875                 98.214

CSFirst Boston Corporation                  6.875                 98.091
     ABN AMRO Securities (USA) Inc.
     A. G. Edwards & Sons, Inc.

Smith Barney Shearson Inc.                    6.9                 98.2429

Salomon Brothers Inc                          6.9                 98.060
     Merrill Lynch & Co.
     PaineWebber Incorporated
     Prudential Securities Incorporated

Citicorp Securities Inc.                      6.95                98.227




         Name                        Interest Rate (%)     Price to Company (%)
         ----                        -----------------     -------------------

J. P. Morgan Securities Inc.                  7.0                 98.832

Deutsche Bank                                 7.0                 98.454

Goldman, Sachs & Co.                          7.0                 98.417
     Bear, Stearns & Co. Inc.
     Dillion, Read & Co. Inc.
     Morgan, Stanley & Co. Inc.


The winning bidder being First Union Capital Markets Corp.

       3.     Filed herewith are the following exhibits:

              Exhibit   A  -   Prospectus supplement with respect to the
                               Bonds dated January 17, 1996. (Filed
                               electronically January 19, 1996, in File No.
                               33-50165.)

              Exhibit   B  -   Proposal accepted with attached purchase
                               contract for the purchase of the Bonds effective
                               January 17, 1996. (Designated in the Company's
                               Form 8-K dated January 17, 1996, File No. 0-2429,
                               as Exhibit 1.)

              Exhibit   C  -   Supplemental Indenture dated as of January 1,
                               1996. (Designated in the Company's Form 8-K dated
                               January 17, 1996, File No. 0-2429, as Exhibit 4.)

              Exhibit   D  -   Opinion of Beggs & Lane, dated February 1, 1996.


Dated:   February 5, 1996                          GULF POWER COMPANY



                                                    By ________________________
                                                                Wayne Boston
                                                           Assistant Secretary

EX-99

                                                             Exhibit D





                                February 1, 1996




Re:    Statement on Form U-1 of
       Gulf Power Company
       (herein called the "Company")
       File No. 70-8229


Securities and Exchange Commission
Washington, DC  20549

Gentlemen:

       We have read the statement referred to above which relates to, among
other things, the issuance and sale by the Company of $30,000,000 principal
amount of First Mortgage Bonds, 6 7/8% Series due January 1, 2026 (herein called
the "Bonds"), and we are familiar with the proceedings thereunder.

       We are of the opinion that:

       (a)    the Company is validly organized and duly existing as a
              corporation under the laws of the State of Maine and is duly
              authorized to do business as a foreign corporation in the States
              of Florida, Georgia and Mississippi;

       (b)    the transactions have been consummated in accordance with such
              statement on Form U-1, as amended;

       (c)    all state laws applicable to the transactions have been complied
              with;

       (d)    the Bonds are valid and binding obligations of the Company in
              accordance with their terms; and

       (e)    the consummation of the transactions did not violate the legal
              rights of the holders of any securities issued by the Company or
              any associate company thereof.







Securities and Exchange Commission
February 1, 1996
Page 2



              We hereby give our written consent to the use of this opinion in
       connection with the above-mentioned statement on Form U-1, as amended,
       and to the filing hereof with the Commission at the time of the filing by
       the Company of its certificate of notification pursuant to Rule 24.

                                Very truly yours,

                               /s/ Beggs & Lane