FORM 8-A


                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D. C. 20549


                       FOR REGISTRATION OF CERTAIN CLASSES
                            OF SECURITIES PURSUANT TO
                           SECTION 12(b) or (g) OF THE
                         SECURITIES EXCHANGE ACT OF 1934



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


      MAINE                                              59-0276810
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(State of incorporation                                (IRS Employer
 or organization)                                    Identification No.)




500 Bayfront Parkway, Pensacola, Florida                            32501
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(Address of principal executive offices)                         (Zip Code)

Securities to be registered pursuant to Section 12(b) of the Act:


                                                 Name of each exchange
       Title of each class                      on which each class is
       to be so registered                        to be so registered
- ---------------------------------           -----------------------------

Series H 5.25% Senior Notes                     New York Stock Exchange
due July 15, 2033


Securities to be registered pursuant to Section 12(g) of the Act:

                                     -None-







                 INFORMATION REQUIRED IN REGISTRATION STATEMENT


Item 1.    Description of Registrant's Securities to be Registered.

         This Registration Statement relates to the $60,000,000 principal amount
(2,400,000 securities) of Series H 5.25% Senior Notes due July 15, 2033 (the
"Series H Senior Notes") of Gulf Power Company (the "Company"). A description of
the Series H Senior Notes is contained in the Registration Statement on Form S-3
of the Company, Gulf Power Capital Trust V and Gulf Power Capital Trust VI,
Registration Nos. 333-104449, 333-104449-01 and 333-104449-02, filed pursuant to
the Securities Act of 1933, as amended (the "Securities Act"). Such description
is incorporated herein by this reference. A description of the Series H Senior
Notes will also be included in a form of prospectus supplement subsequently
filed by the Company pursuant to Rule 424(b) under the Securities Act. Such
prospectus supplement shall be deemed to be incorporated by reference herein.


Item 2.    Exhibits.

   Exhibit
   Number

     1    Registration Statement on Form S-3, filed by Gulf Power Company, Gulf
          Power Capital Trust V and Gulf Power Capital Trust VI (Registration
          Nos. 333-104449, 333-104449-01 and 333-104449-02) (incorporated herein
          by reference).

     4(a) Senior Note Indenture between Gulf Power Company and JPMorgan Chase
          Bank (formerly known as The Chase Manhattan Bank), as trustee
          (designated in Gulf Power Company's Current Report on Form 8-K dated
          June 17, 1998, File No. 0-2429, as Exhibit 4.1 and incorporated herein
          by reference).


           Exhibits heretofore filed with the Securities and Exchange Commission
and designated as set forth above are hereby incorporated herein by reference
and made a part hereof with the same effect as if filed herewith.







                                       -2-




                                    SIGNATURE

                Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the registrant has duly caused this registration statement
to be signed on its behalf by the undersigned thereunto duly authorized.


Dated:     July 15, 2003                          GULF POWER COMPANY



                                                  By /s/Wayne Boston
                                                       Wayne Boston
                                                    Assistant Secretary