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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 404.506.5000 Fax 404.506.0344 |  |
February 27, 2014
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, 2013
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, 2013.
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