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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 1rUBxfXGFipfzhiEd7w4DQ==

<SEC-DOCUMENT>0000044545-04-000001.txt : 20040301
<SEC-HEADER>0000044545-04-000001.hdr.sgml : 20040301
<ACCEPTANCE-DATETIME>20040227173523
ACCESSION NUMBER:		0000044545-04-000001
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20040301
EFFECTIVENESS DATE:		20040301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF POWER CO
		CENTRAL INDEX KEY:			0000044545
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				590276810
		STATE OF INCORPORATION:			ME
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		1935 Act
		SEC FILE NUMBER:	070-10154
		FILM NUMBER:		04636738

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
		BUSINESS PHONE:		8504446111

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
</SEC-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<FILENAME>cn4th03gulf.txt
<TEXT>

                                    Filed by

                               GULF POWER COMPANY


         Pursuant to an order of the Securities and Exchange Commission dated
October 28, 2003 in the matter of File No. 70-10154.

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

         Gulf Power Company hereby certifies to said Commission, pursuant to
Rule 24 of the Public Utility Holding Company Act of 1935, as amended, that, as
of the end of the fourth quarter of 2003, it has created no financing subsidiary
pursuant to the statement on Form U-1, as amended, in the above matter.


                                    SIGNATURE

Pursuant to the requirements of the Public Utility Holding Company Act of 1935,
as amended, the undersigned company has duly caused this certificate to be
signed on its behalf by the undersigned thereunto duly authorized.


Dated:  February 27, 2004                              GULF POWER COMPANY


                                                        By: /s/Wayne Boston
                                                              Wayne Boston
                                                          Assistant Secretary


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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