35-CERT

                           CERTIFICATE OF NOTIFICATION

                                    Filed by

                               GULF POWER COMPANY

Pursuant to order of the Securities and Exchange Commission dated June 27, 2003
in the matter of File No. 70-10117.

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

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

         1. On April 13, 2004, the issuance by the Company of $35,000,000
aggregate principal amount of its Series J 5.875% Senior Notes due April 1, 2044
(the "Series J Notes"), pursuant to the Tenth Supplemental Indenture dated as of
April 13, 2004, 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 (the "Indenture"), 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 J Notes, dated April 6, 2004. (Filed
                         electronically April 8, 2004, in File Nos. 333-104449,
                         333-104449-01 and 333-104449-02.)

            Exhibit B -- Underwriting Agreement with respect to the
                         Series J Notes dated April 6, 2004. (Designated in Form
                         8-K dated April 6, 2004 as Exhibit 1.)

            Exhibit C -- Tenth Supplemental Indenture to the Indenture
                         dated as of April 13, 2004 providing for the issuance
                         of the Series J Notes. (Designated in Form 8-K dated
                         April 6, 2004, as Exhibit 4.1.)

            Exhibit D -- Opinion of Beggs & Lane, a Registered Limited
                         Liability Partnership, dated April 13, 2004.


Dated:   April 13, 2004                              GULF POWER COMPANY


                                                     By /s/Wayne Boston
                                                          Wayne Boston
                                                      Assistant Secretary

EX-99

                                                                      Exhibit D

                                  Beggs & Lane
                        Attorneys and Counsellors at Law
                              Post Office Box 12590
                          Pensacola, Florida 32591-2950
                                  850-432-2451




                                 April 13, 2004





Securities and Exchange Commission
Washington, DC 20549

RE:      Statement on Form U-1
         of Gulf Power Company
         (herein called the "Company")
         File No. 70-10117

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
$35,000,000 aggregate principal amount of its Series J 5.875% Senior Notes due
April 1, 2044 (the "Series J 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 J 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 13, 2004
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,

                                                              /s/Beggs & Lane