<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-11-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000044545</cik>
            <entityName>GULF POWER CO</entityName>
            <fileNumber>333-138480</fileNumber>
        </filer>
        <filer>
            <cik>0001227010</cik>
            <entityName>GULF POWER CAPITAL TRUST V</entityName>
            <fileNumber>333-138480-02</fileNumber>
        </filer>
        <filer>
            <cik>0001227011</cik>
            <entityName>GULF POWER CAPITAL TRUST VI</entityName>
            <fileNumber>333-138480-01</fileNumber>
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    </effectiveData>
</edgarSubmission>
