Certificate of Notification
                             (First Quarter - 2004)

                                    Filed by

                               GULF POWER COMPANY


Pursuant to orders of the Securities and Exchange Commission dated November 8,
2000 in the matter of File No. 70-9631 and dated December 18, 2003 in the matter
of File No. 70-10156.

                              - - - - - - - - - - -

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 statements on Form U-1 in the above matters at the end of the
first quarter of 2004, GULF had:

Short-term and/or term loan notes outstanding -

$0

Notes outstanding to Southern Company Funding Corporation (SCFC) for GULF's
portion of SCFC's Commercial Paper program -

$18,000,000

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:  May 13, 2004                                   GULF POWER COMPANY


                                                       By: /s/Wayne Boston
                                                             Wayne Boston
                                                          Assistant Secretary