-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 B2MEQ7hEevSHakQatNhzfRbRSud+h/pDHMzdHBqXOm6w0Zl27o/mjBw1K7Z3e3WG
 8u0EIYW4Be8f0Y9PtAHHbw==

<SEC-DOCUMENT>0000092122-04-000417.txt : 20041112
<SEC-HEADER>0000092122-04-000417.hdr.sgml : 20041111
<ACCEPTANCE-DATETIME>20041112104548
ACCESSION NUMBER:		0000092122-04-000417
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041112
DATE AS OF CHANGE:		20041112
EFFECTIVENESS DATE:		20041112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF POWER CO
		CENTRAL INDEX KEY:			0000044545
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				590276810
		STATE OF INCORPORATION:			ME
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		1935 Act
		SEC FILE NUMBER:	070-10154
		FILM NUMBER:		041136299

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
		BUSINESS PHONE:		8504446111

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520-0102
</SEC-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<FILENAME>gulftrpref3rd04.txt
<TEXT>
                          Certificate of Notification

                                    Filed by

                               GULF POWER COMPANY


         Pursuant to an order of the Securities and Exchange Commission dated
October 28, 2003 in the matter of File No. 70-10154.

                                 --------------

         Gulf Power Company hereby certifies to said Commission, pursuant to
Rule 24 of the Public Utility Holding Company Act of 1935, as amended, that, as
of the end of the third quarter of 2004, it has created no financing subsidiary
pursuant to the statement on Form U-1, as amended, in the above matter.


                                    SIGNATURE

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


Dated:  November 12, 2004                     GULF POWER COMPANY


                                            By:   /s/Wayne Boston
                                                    Wayne Boston
                                                Assistant Secretary


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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