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

|                                                                                |   | FOR      THE THREEMONTHS      ENDED |   |    | FOR      THE SIX MONTHS      ENDED |   |    | FOR THE TWELVEMONTHS      ENDED |   |
|-------------------------------------------------------------------------------------|--------|-------------------------------------|--------|---------|------------------------------------|--------|---------|---------------------------------|--------|
| (THOUSANDS,      EXCEPT RATIOS)                                                     |   |                                |   |    | JUNE      30, 2008                 |   |    |                            |   |
| Earnings      from continuing operations                                            |   | $                                   | 32,662 |    |                               | $      | 60,269  |                            |   | $ | 113,994 |   |
| Income      taxes                                                                   |   |                                | 9,610  |    |                               |   | 16,569  |                            |   |   | 36,535 |   |
| Earnings      from continuing operations before income taxes                        |   | $                                   | 42,272 |    |                               | $      | 76,838  |                            |   | $ | 150,529 |   |
| Fixed      charges:                                                                 |   |                                |   |    |                               |   |    |                            |   |   |   |   |
| Interest, long-term      debt                                                       |   | $                                   | 11,885 |    |                               | $      | 21,260  |                            |   | $ | 37,631 |   |
| Interest, other (including      interest on short-term debt)                        |   |                                | 1,539  |    |                               |   | 3,965   |                            |   |   | 5,875 |   |
| Amortization of debt expense,      premium, net                                     |   |                                | 433    |    |                               |   | 840     |                            |   |   | 1,542 |   |
| Portion of rentals      representative of an interest factor                        |   |                                | 125    |    |                               |   | 245     |                            |   |   | 499 |   |
| Total      fixed charges                                                            |   | $                                   | 13,982 |    |                               | $      | 26,310  |                            |   | $ | 45,547 |   |
| Earnings      from continuing operations before income taxes                        |   | $                                   | 42,272 |    |                               | $      | 76,838  |                            |   | $ | 150,529 |   |
| Plus:  total fixed      charges from above                                |   |                                | 13,982 |    |                               |   | 26,310  |                            |   |   | 45,547 |   |
| Earnings      from continuing operations before income taxes and fixed      charges |   | $                                   | 56,254 |    |                               | $      | 103,148 |                            |   | $ | 196,076 |   |
| Ratio      of earnings to fixed charges                                             |   |                                | 4.02   |  X |                               |   | 3.92    |  X                         |   |   | 4.30 |  X |

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