35-CERT

                           CERTIFICATE OF NOTIFICATION

                                    Filed by

                               GULF POWER COMPANY

Pursuant to order of the Securities and Exchange Commission dated May 14, 1998
in the matter of File No. 70-9171.

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

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

         1. On March 26, 2003, the issuance by the Company of $65,000,000
aggregate principal amount of its Series F 5.60% Senior Insured Quarterly Notes
due April 1, 2033 (the "Series F Notes"), pursuant to the Sixth Supplemental
Indenture dated as of March 26, 2003, supplementing the Senior Note Indenture
dated as of January 1, 1998 between the Company and JPMorgan Chase Bank
(formerly The Chase Manhattan Bank), as Trustee, was carried out in accordance
with the terms and conditions of and for the purposes represented by the
application, as amended, and of said order with respect thereto.

         2. Filed herewith are the following exhibits:

       Exhibit A -- Prospectus supplement with respect to the Series F
                    Notes, dated March 21, 2003. (Filed electronically March 25,
                    2003, in File Nos. 333-59942, 333-59942-01 and
                    333-59942-02.)

       Exhibit B -- Underwriting Agreement with respect to the Series F
                    Notes dated March 21, 2003. (Designated in Form 8-K dated
                    March 21, 2003 as Exhibit 1.)

       Exhibit C -- Sixth Supplemental Indenture dated as of March 26,
                    2003 to the Senior Note Indenture dated as of January 1,
                    1998 between the Company and JPMorgan Chase Bank (formerly
                    The Chase Manhattan Bank), as Trustee. (Designated in Form
                    8-K dated March 21, 2003, as Exhibit 4.2.)

       Exhibit D -- Opinion of Beggs & Lane, a Registered Limited
                    Liability Partnership, dated April 1, 2003.



Dated: April 1, 2003                                 GULF POWER COMPANY



                                                     By /s/Wayne Boston
                                                         Wayne Boston
                                                     Assistant Secretary

EX-99

                                                                       Exhibit D


                                  Beggs & Lane
                              Post Office Box 12950
                          Pensacola, Florida 32576-2950
                                  850-432-2451



                                  April 1, 2003





Securities and Exchange Commission
Washington, DC 20549

RE:      Statement on Form U-1
         of Gulf Power Company
         (herein called the "Company") et al.
         File No. 70-9171

Ladies and Gentlemen:

We have read the statement on Form U-1, as amended, referred to above and are
furnishing this opinion with respect to the issuance and sale by the Company of
$65,000,000 aggregate principal amount of its Series F 5.60% Senior Insured
Quarterly Notes due April 1, 2033 (the "Series F Notes").

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 admitted to do business as a
      foreign corporation in the States of Florida, Georgia and Mississippi;

(b)   the subject 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 Series F Notes 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
April 1, 2003
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 thereof
with the Commission at the time of the filing by the Company of its certificate
pursuant to Rule 24.


                                                              Very truly yours,


                                                              Beggs & Lane