UNITED STATES OF AMERICA
                              
        BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                              
                      WASHINGTON, D.C.
                              
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In the Matter of

LOUISIANA POWER &
     LIGHT COMPANY
                                   CERTIFICATE PURSUANT
File No. 70-7915                         TO RULE 24

(Public Utility Holding
     Company Act of 1935)
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      Pursuant to Rule 24 promulgated by the Securities  and
Exchange Commission ("SEC") under the Public Utility Holding
Company  Act  of  1935, modified by the  application  and/or
declaration  referenced above and the  related  order  dated
December  26,  1991, this is to certify that  the  following
transactions were carried out during the twelve months ended
December  31,  1994,  by  Louisiana Power  &  Light  Company
("LP&L") pursuant to the authorization of the SEC.

I.   Programs Authorized

     In 1991, LP&L was authorized to institute the following
programs:    (A)   "Efficient  Use  of  Energy   Resources,"
involving  (1)  promoting and/or financing  to  or  for  all
classes of LP&L's customers the acquisition and installation
by   a  customer-selected  contractor  of  certain  standard
electric  appliances and energy conservation materials  such
as:  heat pumps, water heaters, and related ductwork, wiring
and/or weatherization improvements as needed to provide  for
operation  of such equipment in a more efficient  and  cost-
effective  manner,  and  (2) with  respect  to  LP&L's  non-
residential  customers, promoting, leasing and/or  financing
the  acquisition and installation of efficient  electricity-
using  equipment  by  a  customer-selected  contractor   and
provision  of  diagnostic services that  enhance  efficiency
("Electrotechnologies"); and (B) "Premium Power,"  involving
diagnostic  services  for LP&L's non-residential  customers'
facilities   to  determine  customers'  power  quality   and
reliability  requirements  and  promoting,  leasing   and/or
financing   to  or  for  LP&L's  non-residential   customers
equipment such as transient voltage surge suppressors, power
conditioning and standby power equipment.



II.  Report of Transactions

       The   financing  of  standard  electric   appliances,
including  heat  pumps and water heaters is permitted  under
Rule  48  of the Holding Company Act while the financing  of
associated  weatherization items,  wiring  and  ductwork  is
permitted   only   under  the  authority  granted   in   the
Commission's  order  approving  the  Program.    Contractors
indicated that these associated items account for about  10%
of the total installed cost.

      Therefore,  during the year ended December  31,  1994,
LP&L participated in these programs as follows:

     Program  A,  Efficient Use of Energy  Resources  -
     Financed  $316,800  and had proceeds  of  $63,601.
     The  maximum amount extended to a single  customer
     was   $1,020.   LP&L  had  outstanding   principal
     obligations as of December 31, 1994, of  $713,993.
     Expenses charged in 1994 were $32,958.
     
     LP&L    did    not    lease   or    finance    any
     Electrotechnology equipment  during the  reporting
     period  and there were no expenses incurred  under
     this program.

     Program  B, Premium Power - LP&L did not lease  or
     finance  any  Premium Power equipment during  this
     period.

     IN WITNESS WHEREOF, LP&L has caused this certificate to
be executed as of the 1st day of March, 1995.

                          LOUISIANA POWER & LIGHT COMPANY



                          By:      /s/ Michael R. Niggli
                                     Michael R. Niggli
                              Senior Vice President-Marketing