Melissa K. Caen Assistant Secretary | 30 Ivan Allen Jr. Blvd. NW Atlanta, GA 30308 Tel 404.506.0684 |
RE: | Gulf Power Company | |
Registration Statement on Form S-3 - File No. 333-211416 |
'0 0V]P>7)I9VAT M("AC*2 Q.3DX($AE=VQE='0M4&%C:V%R9"!#;VUP86YY !D97-C M !)S4D="($E%0S8Q.38V+3(N,0 $G-21T(@245#-C$Y-C8M M,BXQ M !865H@ \U$ 0 $6S%A96B M 6%E:( &^B X]0 Y!865H@ 8ID +>% 8VEA9 M6B DH #X0 +;/9&5S8P 6245#(&AT=' Z+R]W=W&, : !M '( =P!\ ($ A@"+ ) E0": )\ MI "I *X L@"W +P P0#& ,L T #5 -L X #E .L \ #V /L! 0$' 0T!$P$9 M 1\!)0$K 3(!. $^ 44!3 %2 5D!8 %G 6X!=0%\ 8,!BP&2 9H!H0&I ;$! MN0'! $!Z0'R ?H" P(, A0"'0(F B\". )! DL"5 )= F<"<0)Z M H0"C@*8 J("K *V L$"RP+5 N "ZP+U P #"P,6 R$#+0,X T,#3P-: V8# M<@-^ XH#E@.B ZX#N@/' ],#X /L _D$!@03!" $+00[!$@$501C!'$$?@2, M!)H$J 2V!,0$TP3A!/ $_@4-!1P%*P4Z!4D%6 5G!7<%A@66!:8%M07%!=4% MY07V!@8&%@8G!C<&2 99!FH&>P:,!IT&KP; !M$&XP;U!P<'&0 9!ZP'OP?2!^4'^ @+"!\(,@A&"%H(;@B"")8(J@B^"-((YPC["1 ) M)0DZ"4\)9 EY"8\)I FZ"<\)Y0G["A$*)PH]"E0*:@J!"I@*K@K%"MP*\PL+ M"R(+.0M1"VD+@ N8"[ +R OA"_D,$@PJ#$,,7 QU#(X,IPS #-D,\PT-#28- M0 U:#70-C@VI#<,-W@WX#A,.+@Y)#F0.?PZ;#K8.T@[N#PD/)0]!#UX/>@^6 M#[,/SP_L$ D0)A!#$&$0?A";$+D0UQ#U$1,1,1%/$6T1C!&J$ )%ZX7TA?W&!L8 M0!AE&(H8KQC5&/H9(!E%&6L9D1FW&=T:!!HJ&E$:=QJ>&L4:[!L4&SL;8QN* M&[(;VAP"'"H<4AQ['*, 0!YJ'I0>OA[I'Q,? M/A]I'Y0?OQ_J(!4@02!L()@@Q"#P(1PA2"%U(:$ASB'[(B--@U$S5- M-8 Y",$)R0K5"]T,Z0WU#P$0#1$=$BD3.11)%546:1=Y& M(D9G1JM&\$ 25^!8+UA]6,M9&EEI M6;A:!UI66J9:]5M%6Y5;Y5PU7(9 O5\/7V%?LV %8%=@ MJF#\84]AHF'U8DEBG&+P8T-CEV/K9$!DE&3I93UEDF7G9CUFDF;H9SUGDV?I M:#]HEFCL:4-IFFGQ:DAJGVKW:T]KIVO_;%=LKVT(;6!MN6X2;FMNQ&\>;WAO MT7 K<(9PX'$Z<95Q\')+ %V/G:;=OAW5G>S M>!%X;GC,>2IYB7GG>D9ZI7L$>V-[PGPA?(%\X7U!?:%^ 7YB?L)_(W^$?^6 M1X"H@0J!:X'-@C""DH+T@U>#NH0=A("$XX5'A:NH9RAM>'.X>?B 2(:8C. MB3.)F8G^BF2*RHLPBY:+_(QCC,J-,8V8C?^.9H[.CS:/GI &D&Z0UI$_D:B2 M$9)ZDN.339.VE""4BI3TE5^5R98TEI^7"I=UE^"83)BXF229D)G\FFB:U9M" MFZ^<')R)G/>=9)W2GD">KI\=GXN?^J!IH-BA1Z&VHB:BEJ,&HW:CYJ16I,>E M.*6IIAJFBZ;]IVZGX*A2J,2I-ZFIJARJCZL"JW6KZ:Q K_UP'# [,%GP>/"7\+;PUC#U,11 MQ,[%2\7(QD;&P\=!Q[_(/%$X IZ#+HO.E&Z=#J6^KEZW#K^^R&[1'MG.XH[K3O0._,\%CPY?%R\?_RC/,9 M\Z?T-/3"]5#UWO9M]OOWBO@9^*CY./G'^E?ZY_MW_ ?\F/TI_;K^2_[<_VW_ M___N Y!9&]B90!D '_VP"$ 8$! 0%! 8%!08)!@4&"0L(!@8("PP* M"@L*"@P0# P,# P,$ P,# P,# P,# P,# P,# P,# P,# P,# P,# P!!P<' M#0P-&! 0&!0.#@X4% X.#@X4$0P,# P,$1$,# P,# P1# P,# P,# P,# P, M# P,# P,# P,# P,# P,#/_ !$( N<$CP,!$0 "$0$#$0'_W0 $ )+_Q &B M !P$! 0$! $!0,"!@$ !P@)"@L! (" P$! 0$! M $ @,$!08'" D*"Q @$# P($ @8' P0"!@)S 0(#$00 !2$2,4%1!A-A M(G&!%#*1H0<5L4(CP5+1X3,68O D 'EZ>WQ]?G]SA(6&AXB)BHN,C8Z/@I.4E9:7F)F:FYR=GI^2HZ M2EIJ>HJ:JKK*VNKZ$0 " @$" P4%! 4&! @# VT! (1 P0A$C%!!5$382(& M<8&1,J&Q\!3!T>$C0A528G+Q,R0T0X(6DE,EHF.RP@=STC7B1(,75),("0H8 M&28V11HG9'15-_*CL\,H*=/C\X24I+3$U.3T976%E:6UQ=7E]4969G:&EJ:V MQM;F]D=79W>'EZ>WQ]?G]SA(6&AXB)BHN,C8Z/@Y25EI>8F9J;G)V>GY*CI* M6FIZBIJJNLK:ZOK_V@ , P$ A$#$0 _ /5.*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5YQ^<_G']%: M.NC6DE+[4E/JE3\26_1C_P ]#\ _R>>:WM#/PQX!SE_N7I_9KLWQ J'^^A_FLRS-=&[%78J[%78J[%78J[%78J[%78J[%78J[%7 M8J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%7 M8J[%78J[%7__T/5.*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*H;4M1M--T^XO[M_3MK:-I)6]E%=O$GHN0 MG,1B2>0;<&&668A'ZIGA?+7F;7[O7];NM5NB0\[UCCK41QC9$'^JO_-6 K=8X_P#8_;;_ &'\N:?M M'/9X!T^I[CV6[.H'/(<_3B_WT_\ >_Z9Y'FK>R=BKW+\DO.'UW37\O7;UNK$ M<[0L=VMR=U_YY,?^ 9?Y QP'I]+P/M/V=X<_&B/3D^O_AG_ !__ '3U M#-F\F[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J__2]4XJ[%78J[%7 M8J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%7 M8J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%7 M8J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%7 M8J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%4 ME\X>9+?RYY?NM4EHSQKQMHC^W,VR+]^[?Y/+*-1F&.!+G=G:*6IS1QC_ #OZ M,/XGR[>7ES>W :+J]KJ=FU)[9PX%:!EZ,A_R77X3D\ SG9W@8>.0_>9=_ZL/X(_[Y M@.8;T3L"NQ5V*O5/R0\X?5+Z3R[=R4M[PF2Q+'99@/B3_GHHV_RU_P O-EV? MGX9(]4-LG]3^=_F_P"Y_JO;LW3P;L5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5?_U/5.*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*L-_-+S?_AWRZZV[\=2OZPVE#\2 MBGQR?[ ';_+9P?-]:_/- ^FNQ2[%78 MJ[%5\$\UO/'/"YCFB8/%(NQ5E-00?$'"#3&<1($'<%]0>1O-,/F7R];Z@I N M0/2O(Q^S,H'+Z&^VO^2V='IL_B0OK_$^4=JZ Z7.8?P_5#^I^/2G^9#KG8J[ M%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[ M%78J[%78J[%78J[%78J[%78J[%78J[%7_]7U3BKL5=BKL5=BKL5=BKL5=BKL M5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL M5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL M5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL M5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL562RQ0Q/-*PCBC4O([&@ M55%22? # 2 ++*,3(@#F7S%Y]\UR>9O,4]]4BT3]U91G]F%3L:?S.?C;.;U& M8Y)DOJO9/9XTN 0_C^K)_7_X[]+' MFFZB5AN*]$>O[N3_ &)/%O\ (;,O1Y_#GO\ 3+FZ'M_L[\QAN/\ >8O5'_?P M?1F="^9NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5 MV*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*O_UO5.*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*N MQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5Y?\ G;YP M^HZ ES?+SO"IW6 '9?^>K#_ (!6_GS6=HYZ' .OU/6>S'9WB3\:0]./ MZ/\ AG_'/]T\-S3/?.Q5V*NPJ[ KL5=BKL5?1'Y2><#KWEX6ER_+4M-XQ2UZ MO%_NN3[AP;_*7_*S?:#/QPH_5%\U]H>SOR^;BB/W>7U?U9?QQ9UF<\^[%78J M[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%78J[%78J[%7_]?U3BKL5=BKL5=BKL5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BK ML5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BJ"UO5[/1]*NM3O&XV]JA=O$GHJ MC_*9J*N5Y<@A$R/1R-+IY9LD<D'9IB/A3Y1J?^#; M_(S2]H9^*7 .4?\ =/>>R_9W! YY#U3_ +O^I_._SO\ <_UGEF:UZYV*'8I= MBKL5=BKL5=A5V!#L4O:OR/\ .'KVLGEN[?\ ?6X,M@3^U$35X_\ 8$\E_P E MO\C-OV=G_@/^:\+[4]G<,AGB-I>G)_6_AE_G/6,VKQ[L5=BKL5=BKL5=BKL5 M=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5 M=BKL5=BKL5=BK__1]4XJ[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J M[%78J[%78J[%78J[%6/^>O-4/EKR]/J!(-TP]*RC/[4S#X=OY5^VW^2N8^JS M^'"^O\+LNRM =5G$/X?JG_4_'I?,$\\L\TD\S&2:5B\CMN69C4D_,YSA-OJT M8B( '(+,#)V*NQ5V*NQ5V*NQ0[%+L5=BJ+TC5+O2M3MM1M&XW-K()(SVVZ@^ MS#X6R4)&)!',-.HP1S8S"7TS#ZF\O:Y::YHUKJEH?W5R@8K6I1QLZ'W1OASI M<.43B)!\DUFEE@RRQRYQ/XDF.6N,[%78J[%78J[%78J[%78J[%78J[%78J[% M78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%78J[%7_]+U M3BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5 M=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5 M=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5 M=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5 M?.7YK><#Y@\Q-#;ORTS3RT-M0[.U?WDG^R(HO^0N<]K,_B3V^F+Z;V!V=^7P M7(?O,GJE_O8,*S$=X[%+L5=BKL5=BKL5=BKL*NP(=BEV*'IOY*>
.5*_:1NX_X9?VLT.7%*!J3Z5HM=CU,./&??\ SH?UDIRIS'8J[%78J[%7
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M?'C-'_8R_K/G?SOY"U;RK>4G'KZ?*U+:]445O\EQ^Q)3]G_@ G01PT&XYO^]8_ 6X:,
M&A81(7X@GQXXJ'E__0Q&D_\ 5GG_ .1J?TR/$V>&[_H8C2?^K//_ ,C4_ICQ
M+X;O^AB-)_ZL\_\ R-3^F/$OAKD_YR&T4M^\TBY5?%7C8_<>./$OAIII_P">
M_DFZ94N5NK$G[3RQ!T'TQ,[?\)CQ(X"SC2=0]6/_B?\]]*
MJP8!E-5(J"-P0