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