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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999995-08-000902.txt : 20080328
<SEC-HEADER>9999999995-08-000902.hdr.sgml : 20080328
<ACCEPTANCE-DATETIME>20080328001547
ACCESSION NUMBER:		9999999995-08-000902
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080327
DATE AS OF CHANGE:		20080328
EFFECTIVENESS DATE:		20080327

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:	333-149664
		FILM NUMBER:		08716649

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-03-27</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
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            <entityName>GULF POWER CO</entityName>
            <fileNumber>333-149664</fileNumber>
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