LIMITED POWER OF ATTORNEY FOR
SECTIOPOWER OF ATTORNEY

     The undersigned, an executive officer of Gulf Power Company, hereby revokes
any prior Power of Attorney regarding the Exchange Act of 1934, Section 16
filings and hereby makes, constitutes, and appoints Susan D. Ritenour and Terry
A. Davis my agents and attorneys-in-fact, for the limited purpose of signing on
my behalf, and causing to be filed with the Securities and Exchange Commission,
Initial Statement of Beneficial Ownership of Securities, Statement of Changes in
Beneficial Ownership, and Annual Statement of Changes in Beneficial Ownership,
on Forms 3, 4, and 5, respectively, and Form ID, and any appropriate amendment
or amendments thereto.

     This power of attorney shall remain in effect until my obligation to file
the aforementioned reports as an officer of Gulf Power Company ceases, unless
earlier revoked by me by written documents delivered to the Secretary of Gulf
Power Company.

     Signed this 25th day of July, 2007


                                    /s/ Theodore J. McCullough

                                    _________________________________
                                    Theodore J. McCullough