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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CwB1LUyqD5duc6w8zoGwM9IXmL/NVI0HqLra0EwwDx4Xqztp175LZS7Uj0TofGfA
 eECStaMldfXSBZgccInZRw==

<SEC-DOCUMENT>9999999995-06-002416.txt : 20061121
<SEC-HEADER>9999999995-06-002416.hdr.sgml : 20061121
<ACCEPTANCE-DATETIME>20061121001535
ACCESSION NUMBER:		9999999995-06-002416
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061120
DATE AS OF CHANGE:		20061121
EFFECTIVENESS DATE:		20061120

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-138480
		FILM NUMBER:		061231447

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

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLACE
		CITY:			PENSACOLA
		STATE:			FL
		ZIP:			32520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF POWER CAPITAL TRUST VI
		CENTRAL INDEX KEY:			0001227011
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-138480-01
		FILM NUMBER:		061231448

	BUSINESS ADDRESS:	
		STREET 1:		241 RALPH MCGILL BLVD NE BIN 10116
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30308
		BUSINESS PHONE:		4045067146

	MAIL ADDRESS:	
		STREET 1:		241 RALPH MCGILL BLVD NE BIN 10116
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30308

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF POWER CAPITAL TRUST V
		CENTRAL INDEX KEY:			0001227010
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-138480-02
		FILM NUMBER:		061231449

	BUSINESS ADDRESS:	
		STREET 1:		241 RALPH MCGILL BLVD NE BIN 10116
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30308
		BUSINESS PHONE:		4045067146

	MAIL ADDRESS:	
		STREET 1:		241 RALPH MCGILL BLVD NE BIN 10116
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30308
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-11-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
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            <fileNumber>333-138480-02</fileNumber>
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