SEC Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated February 26, 2016, 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, 2015, and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement.