Arthur Andersen

                                                                 EXHIBIT 15(b)












May 9, 2000


Georgia Power Company
241 Ralph McGill Boulevard, NE
Atlanta, Georgia  30308

Ladies and Gentlemen:

We are aware that  Georgia  Power  Company  has  incorporated  by  reference  in
Registration  Statement  333-75193 its Form 10-Q for the quarter ended March 31,
2000  which  includes  our  report on Georgia  Power  Company  dated May 9, 2000
covering the unaudited interim financial information contained therein. Pursuant
to Regulation C of the  Securities  Act of 1933 (the "Act"),  such report is not
considered  a part of the  Registration  Statement  prepared or certified by our
firm or a report  prepared  or  certified  by our firm  within  the  meaning  of
Sections 7 and 11 of the Act.

Very truly yours,


/s/  Arthur Andersen LLP