Ex 23-1 Gulf S-3 5-13

We consent to the incorporation by reference in this Registration Statement to Form S-3 of our report dated February 27, 2013, relating to the financial statements and financial statement schedule of Gulf Power Company appearing in the Annual Report on Form 10-K of Gulf Power Company for the year ended December 31, 2012, and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement.