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| CLECO              POWER | EXHIBIT                12(b) |
|--------------------------|------------------------------|

|                                                                                                        |   | **FOR                  THE THREE****MONTHS                  ENDED** |       |    | **FOR                  THE NINE****MONTHS                  ENDED** |       |        | **FOR                  THE                  TWELVE****MONTHS                  ENDED** |   |
|-------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------|------------|---------|--------------------------------------------------------------------|------------|-------------|---------------------------------------------------------------------------------------|--------|
| (THOUSANDS,                  EXCEPT RATIOS)                                                                 |   |                                                                |       |    | **SEPTEMBER                  30, 2007**                            |       |        |                                                                                  |   |
| Earnings                  from continuing operations                                                        |   | **$**                                                               | **34,198** |    |                                                               | **$**      | **65,146**  |                                                                                  |   | **$** | **77,498** |   |
| Income                  taxes                                                                               |   | ** **                                                          | **10,871** |    |                                                               | ** ** | **20,517**  |                                                                                  |   | ** ** | **27,289** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                               | **45,069** |    |                                                               | **$**      | **85,663**  |                                                                                  |   | **$** | **104,787** |   |
| Fixed                  charges:                                                                             |   |                                                                |       |    |                                                               |       |        |                                                                                  |   |   |   |   |
| Interest,                  long-term                  debt                                                  |   | **$**                                                               | **8,051**  |    |                                                               | **$**      | **24,583**  |                                                                                  |   | **$** | **32,699** |   |
| Interest,                  other (including                  interest on short-term debt)                   |   | ** **                                                          | **3,259**  |    |                                                               | ** ** | **9,758**   |                                                                                  |   | ** ** | **12,634** |   |
| Amortization                  of debt expense,                  premium, net                                |   | ** **                                                          | **347**    |    |                                                               | ** ** | **1,044**   |                                                                                  |   | ** ** | **1,380** |   |
| Portion                  of rentals                  representative of an interest factor                   |   | ** **                                                          | **138**    |    |                                                               | ** ** | **421**     |                                                                                  |   | ** ** | **565** |   |
| Total                  fixed charges                                                                        |   | **$**                                                               | **11,795** |    |                                                               | **$**      | **35,806**  |                                                                                  |   | **$** | **47,278** |   |
| Earnings                  from continuing operations before income taxes                                    |   | **$**                                                               | **45,069** |    |                                                               | **$**      | **85,663**  |                                                                                  |   | **$** | **104,787** |   |
| Plus:  total                  fixed                  charges from above                           |   | ** **                                                          | **11,795** |    |                                                               | ** ** | **35,806**  |                                                                                  |   | ** ** | **47,278** |   |
| Earnings                  from continuing operations before income taxes and fixed                  charges |   | **$**                                                               | **56,864** |    |                                                               | **$**      | **121,469** |                                                                                  |   | **$** | **152,065** |   |
| Ratio                  of earnings to fixed charges                                                         |   | ** **                                                          | **4.82**   |  x |                                                               | ** ** | **3.39**    | x                                                                                |   | ** ** | **3.22** | x  |

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