Exhibit 99.02

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       PURSUANT TO 18 U.S.C. SECTION 1350


In connection with the accompanying Annual Report on Form 10-K of Gulf Power
Company for the year ended December 31, 2002, I, Ronnie R. Labrato, Vice
President, Chief Financial Officer and Comptroller, hereby certify pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and
belief, that:

(1)           such Annual Report on Form 10-K of Gulf Power Company for the year
              ended December 31, 2002, which this statement accompanies, fully
              complies with the requirements of Section 13(a) or 15(d) of the
              Securities Exchange Act of 1934; and

(2)           the information contained in such Annual Report on Form 10-K of
              Gulf Power Company for the year ended December 31, 2002, fairly
              presents, in all material respects, the financial condition and
              results of operations of Gulf Power Company.


                                                 /s/Ronnie R. Labrato
                                                   Ronnie R. Labrato
                                        Vice President, Chief Financial Officer
                                                    and Comptroller

Date:  March 7, 2003