SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C.

                                   FORM U-6B-2

                           Certificate of Notification

                                    Filed by

                               GULF POWER COMPANY
                                 (the "Company")


         This certificate is notice that the above named company has issued,
renewed or guaranteed the security or securities described herein which issue,
renewal or guaranty was exempted from the provisions of Section 6(a) of the Act
and was neither the subject of a declaration or application on Form U-1 nor
included within the exemption provided by Rule U-48.


Item 1.        Type of security or securities.

               550,000 Shares of 6.000% Series Preference Stock, Non-Cumulative,
               Par Value $100 Per Share (the "Stock")

Item 2.        Issue, renewal or guaranty.

               Issue

Item 3.        Principal amount of each security.

               $100 par value per share (550,000 shares)

Item 4.        Rate of interest per annum of each security.

               6.000%

Item 5.        Date of issue, renewal or guaranty of each security.

               November 17, 2005

Item 6.        If renewal of security, give date of original issue.

               Not Applicable






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Item 7.        Date of maturity of each security.

               Not Applicable

Item 8.        Name of person to whom each security was issued, renewed or
               guaranteed.

               The Company issued and sold the Stock to Lehman Brothers Inc. and
               M.R. Beale & Company, as the Underwriters, pursuant to an
               Underwriting Agreement dated November 9, 2005.

Item 9.        Collateral given with each security, if any.

               Not Applicable

Item 10.       Consideration received for each security.

               $54,037,500 ($98.25 per share)

Item 11.       Application of proceeds of each security.

               The proceeds from the sale of the Stock will be used by the
               Company for general corporate purposes.

Item 12.       Indicate by a check after the applicable statement below
               whether the issue, renewal or guaranty of each security was
               exempt from the provisions of Section 6(a) because of:

               a.   the provisions contained in the first sentence of Section
                    6(b)___

               b.   the provisions contained in the fourth sentence of Section
                    6(b)___

               c.   the provisions contained in any rule of the Commission other
                    than Rule U-48_X_

Item 13.       Not Applicable.

Item 14.       Not Applicable.






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Item 15.       If the security or securities are exempt from the
               provisions of Section 6(a) because of any rule of the Commission
               other than Rule U-48, designate the rule under which exemption is
               claimed.

                  Rule 52


Date: November 18, 2005                                GULF POWER COMPANY



                                                       By:  /s/Wayne Boston
                                                              Wayne Boston
                                                           Assistant Secretary