Melissa K. Caen Assistant Secretary | 30 Ivan Allen Jr. Blvd Atlanta, GA 30308 404.506.5000 |  |
October 5, 2012
Securities and Exchange Commission
Washington, D.C. 20549
RE: Mississippi Power Company
Amendment No. 1 to the Registration Statement on Form S-3 – 333-183528
Ladies and Gentlemen:
We transmit herewith for filing with the Commission on behalf of Mississippi Power Company (the “Company”), pursuant to the provisions of the Securities Act of 1933, as amended (the “Securities Act”), Amendment No. 1 to the Registration Statement on Form S-3 relating to the issue of securities as described therein.
Please address any questions or comments regarding this Registration Statement, as amended, 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