8-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D. C. 20549


                                    FORM 8-K


                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)          March 28, 2002
                                                  -----------------------------


                               GULF POWER COMPANY
- -------------------------------------------------------------------------------
              (Exact name of registrant as specified in its charter)


       Maine                          0-2429                 59-0276810
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(State or other jurisdiction       (Commission              (IRS Employer
     of incorporation)               File Number)          Identification No.)


     One Energy Place, Pensacola, Florida                           32520
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     (Address of principal executive offices)                     (Zip Code)

Registrant's telephone number, including area code           (850)  444-6111
                                                     --------------------------


                                      N/A
- ------------------------------------------------------------------------------
 (Former name or former address, if changed since last report.)





Item 4.     Changes in Registrant's Certifying Accountant.
            ---------------------------------------------

            On March 28, 2002, the Board of Directors of The Southern Company,
upon recommendation of its Audit Committee, decided not to engage Arthur
Andersen LLP ("Andersen") as principal public accountants for its wholly owned
subsidiary, Gulf Power Company (the "Company"), and engaged Deloitte & Touche
LLP ("Deloitte & Touche") to serve as the Company's principal public accountants
for fiscal year 2002.

            Andersen's reports on the financial statements of the Company for
the two most recent fiscal years ended December 31, 2001 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope, or accounting principles.

            During the Company's two most recent fiscal years ended December 31,
2001 and the subsequent interim period through March 28, 2002, there were no
disagreements between the Company and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Andersen's satisfaction,
would have caused them to make reference to the subject matter of the
disagreement in connection with their reports; and there were no reportable
events as described in Item 304(a)(1)(v) of Regulation S-K.

            The Company provided Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of Andersen's letter, dated March
29, 2002, stating its agreement with such statements.

            During the Company's two most recent fiscal years ended December 31,
2001 and the subsequent interim period through March 28, 2002, the Company did
not consult Deloitte & Touche with respect to the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's financial statements,
or any other matters or reportable events as set forth in Items 304(a)(2)(i) and
(ii) of Regulation S-K.

Item 7.     Financial Statements, Pro Forma Financial Information and Exhibits.
            ------------------------------------------------------------------

            (c)    Exhibits.

                   Exhibit 16 -- Letter from Arthur Andersen LLP to the
                                 Securities and Exchange Commission dated
                                 March 29, 2002.








                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                                GULF POWER COMPANY


                                                By  /s/Wayne Boston
                                                    -----------------------
                                                    Wayne Boston
                                                    Assistant Secretary


Date:    April 1, 2002

EX-16

                                                                 Exhibit 16
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549



March 29, 2002

Dear Sir/Madam:

We have read the first three paragraphs of Item 4 included in the Form 8-K dated
March 28, 2002, of Gulf Power Company to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein

Very truly yours,




/s/ Arthur Andersen LLP
- ------------------------
Arthur Andersen LLP


Copies to:
Mr. Travis J. Bowden, CEO, Gulf Power Company
Mr. Ronnie R. Labrato, CFO, Gulf Power Company
Mr. Gale E. Klappa, CFO, Southern Company