ARTHUR ANDERSEN LLP            

                                                       EXHIBIT 15(a)












May 10, 1999


Alabama Power Company
600 North 18th Street
Birmingham, Alabama  35291



Ladies and Gentlemen:

We are aware that Alabama Power Company has incorporated by reference in
Registration Statement 333-67453 its Form 10-Q for the quarter ended March 31,
1999 which includes our report on Alabama Power Company dated May 10, 1999
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