SIXTH BANK LOAN CERTIFICATE OF NOTIFICATION

                             (Third Quarter - 1995)

                                    Filed by

                               GULF POWER COMPANY

Pursuant to order of the Securities and Exchange Commission dated May 9, 1994 
in the matter of File No. 70-8397.



Gulf Power Company (GULF) hereby certifies to said Commission, pursuant to Rule
24, that, in accordance with the terms and conditions of and for the purposes
represented by the statement on Form U-1 in the above matter during the third
quarter of 1995, GULF had:-

Short-term and/or term loan notes outstanding - $62,265,230;

Commercial paper to dealers outstanding - $0; and

Non-negotiable promissory notes to public entities in exchange for the proceeds
of their revenue anticipation notes - $0.




                                    SIGNATURE

         Pursuant to the requirements of the Public Utility Holding Company Act
of 1935, the undersigned company has duly caused this certificate to be signed
on its behalf by the undersigned thereunto duly authorized.


Dated: October 31, 1995       GULF POWER COMPANY

                              By: Wayne Boston
                              Wayne Boston, Assistant Secretary