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| | 30 Ivan Allen Jr. Boulevard NW Atlanta, GA 30308 404-506-5000 tel |
August 16, 2017
Securities and Exchange Commission
Washington, D. C. 20549
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RE: | Mississippi Power Company |
| Registration Statement on Form S-3 - File No. 333-219651 |
Ladies and Gentlemen:
The registrant hereby requests, pursuant to Rule 461 under the Securities Act of 1933, that the above-referenced Registration Statement (the “Registration Statement”), be declared effective at 10:00 a.m., Friday, August 18, 2017, or as soon as practicable thereafter.
Please address any questions or comments regarding the Registration Statement to the undersigned at Southern Company Services, Inc., Atlanta, Georgia (404-506-0684).
Yours very truly,
/s/Melissa K. Caen
Melissa K. Caen
Assistant Secretary