Melissa K. Caen  Vice President, Associate General Counsel And Corporate Secretary Southern Company Services, Inc. 30 Ivan Allen Jr. Blvd. NW Atlanta, GA  30308   Tel  404.506.0684 Fax  404.506.0344

February 24, 2012

THE SOUTHERN COMPANY

ALABAMA POWER COMPANY

GEORGIA POWER COMPANY

GULF POWER COMPANY

MISSISSIPPI POWER COMPANY

         SOUTHERN POWER COMPANY         

Annual Report on Form 10-K

for the Fiscal Year ended December 31, 2011

Securities Exchange Act 1934

Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

Ladies and Gentlemen:

We transmit for filing the Annual Report on Form 10-K for each of the above-named registrants for the fiscal year ended December 31, 2011.

Please address all comments that should arise regarding the Form 10-K to the undersigned at Southern Company Services, Inc., 30 Ivan Allen Jr. Boulevard, NW, Atlanta, Georgia 30308.  If you have any questions on such matters, please call me at (404) 506-0684.

Very truly yours,

/s/Melissa K. Caen

Melissa K. Caen