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**UNITED          STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington,          D.C.  20549**

**FORM        10-K/A**

**Amendment        No. 2**

** [X]  ANNUAL        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF        1934**

**For        the fiscal year ended December 31, 2006**

**Or**

**[  ]  TRANSITION        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF        1934**

**Commission        file number 1-15759**

**CLECO        CORPORATION**

*(Exact        name of registrant as specified in its charter)*

|                                                                                                                                                                            |                                                                  |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|
| **Louisiana***(State                  or other jurisdiction of incorporation or                  organization)*                                                                 | **72-1445282***(I.R.S.                  Employer Identification No.)* |
|                                                                                                                                                                            |                                                                  |
| **2030                  Donahue Ferry Road, Pineville, Louisiana***(Address                  of principal executive offices)*                                                   | **71360-5226***(Zip                  Code)*                           |
|                                                                                                                                                                            |                                                                  |
| **Registrant’s                  telephone number, including area code:  (318)                  484-7400**                                                       |
|                                                                                                                                                                            |
| **Securities                  registered pursuant to Section 12(b) of the                  Act:**                                                                               |
|                                                                                                                                                                            |
| **Title                  of each class**                                                                                                                                        |                                                                  | **Name                  of each exchange on which registered** |
| Common                  Stock, $1.00 par value, and associated rights to purchase Preferred                  Stock                                                              |                                                                  | New                  York Stock Exchange |
|                                                                                                                                                                            |                                                                  |   |
| **Securities                  registered pursuant to Section 12(g) of the                  Act:**                                                                               |
|                                                                                                                                                                            |                                                                  |
| **Title                  of each class**                                                                                                                                        |
| 4.50%                  Cumulative Preferred Stock, $100 Par Value Convertible Cumulative                  Preferred Stock, $100 Par Value, Series of                  1991 |

**Commission        file number 1-05663**

**CLECO        POWER LLC**

*(Exact        name of registrant as specified in its charter)*

|                                                                                                                          |                                                                  |
|-------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|
| **Louisiana***(State                  or other jurisdiction of incorporation or                  organization)*               | **72-0244480***(I.R.S.                  Employer Identification No.)* |
|                                                                                                                          |                                                                  |
| **2030                  Donahue Ferry Road, Pineville, Louisiana***(Address                  of principal executive offices)* | **71360-5226***(Zip                  Code)*                           |
|                                                                                                                          |                                                                  |
| **Registrant’s                  telephone number, including area code:  (318)                  484-7400**     |
|                                                                                                                          |
| **Securities                  registered pursuant to Section 12(b) of the                  Act:**                             |
|                                                                                                                          |
| **Title                  of each class**                                                                                      |                                                                  | **Name                  of each exchange on which registered** |
| 6.52%                  Medium-Term Notes due 2009                                                                             |                                                                  | New                  York Stock Exchange |
|                                                                                                                          |                                                                  |   |
| **Securities                  registered pursuant to Section 12(g) of the                  Act:**                             |
|                                                                                                                          |                                                                  |
| **Title                  of each class**                                                                                      |
| Membership                  Interests                                                                                         |

**Cleco        Power LLC, a wholly owned subsidiary of Cleco Corporation, meets the conditions        set forth in General Instruction (I)(1)(a) and (b) of Form 10-K and is therefore        filing this Form 10-K with the reduced disclosure format.**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Indicate                    by check mark if Cleco Corporation is a well-known seasoned issuer,                    as                    defined in Rule 405 of the Securities Act.  Yes                      x      No                    ___                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark if Cleco Power LLC is a well-known seasoned issuer,                    as                    defined in Rule 405 of the Securities                    Act.  Yes                             No   x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark if the Registrants are not required to file reports                    pursuant                    to Section 13 or Section 15(d) of the Act.    Yes                            No                      x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark whether the Registrants: (1) have filed all reports                    required                    to be filed by Section 13 or 15(d) of the Securities Exchange                    Act of 1934                    during the preceding 12 months (or for such shorter period that                    the                    Registrants were required to file such reports) and (2) have                    been subject                    to such filing requirements for the past 90 days.  Yes                      x      No                    __                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark if disclosure of delinquent filers pursuant to                    Item 405 of                    Regulation S-K is not contained herein, and will not be contained,                    to the                    best of the Registrant’s knowledge, in definitive proxy or information                    statements incorporated by reference in Part III of this Form                    10-K or any                    amendment to this Form                    10-K.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark whether Cleco Corporation is a large accelerated                    filer, an                    accelerated filer, or a non-accelerated filer.  See definition                    of “accelerated filer and large accelerated filer” in Rule 12b-2 of the                    Exchange Act.  (Check one):Large                    accelerated filer                      x                          Accelerated                    filer                                                             Non-accelerated                    filer                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark whether Cleco Power LLC is a large accelerated                    filer, an                    accelerated filer, or a non-accelerated filer.  See definition                    of “accelerated filer and large accelerated filer” in Rule 12b-2 of the                    Exchange Act.  (Check one):Large                    accelerated filer                                                 Accelerated                    filer                                                              Non-accelerated                    filer   x                                                                 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Indicate                    by check mark whether the Registrants are shell companies (as                    defined in                    Rule 12b-2 of the Exchange Act)  Yes                              No                      x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |

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|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

**DOCUMENTS          INCORPORATED BY REFERENCE**

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|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

**EXPLANATORY        NOTE**

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|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

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| **ITEM                  15.** | EXHIBITS                  AND FINANCIAL STATEMENT SCHEDULES |
|-------------------------------|-------------------------------------------------------------|

|     |                                                                                                                                                                                                                                                                                                                                                                  | FORM                  10-KANNUALREPORT(1) |
|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------|
|     | Report                  of Independent Registered Public Accounting Firm (2)                                                                                                                                                                                                                                                                                     | 60                                        |
| 15(a)(1) | Consolidated                  Statements of Income for the years ended December 31, 2006, 2005,                  and                  2004                                                                                                                                                                                                                            | 61                                        |
|     | Consolidated Balance                  Sheets at December 31,                  2006,                  and 2005                                                                                                                                                                                                                                                    | 62                                        |
|     | Consolidated                  Statements of Cash Flows for the years ended December 31, 2006,                  2005, and                  2004                                                                                                                                                                                                                        | 64                                        |
|     | Consolidated                  Statements of Comprehensive Income for the years ended December                  31, 2006,                  2005, and 2004                                                                                                                                                                                                              | 66                                        |
|     | Consolidated                  Statements of Changes in Common Shareholders’ Equity for the years ended                  December 31, 2006, 2005, and 2004                                                                                                                                                                                                       | 66                                        |
|     | Notes                  to the Financial Statements                                                                                                                                                                                                                                                                                                                    | 72                                        |
| 15(a)(2) | Financial                  Statement Schedules (2)                                                                                                                                                                                                                                                                                                               |                                      |
|     | Schedule                  I — Financial Statements of Cleco Corporation                                                                                                                                                                                                                                                                                         |                                      |
|     | Condensed                  Statements of Income                  for the years ended December 31, 2006, 2005, and 2004                                                                                                                                                                                                                                                | 7                                         |
|     | Condensed                  Balance Sheets at                  December 31, 2006 and 2005                                                                                                                                                                                                                                                                              | 8                                         |
|     | Condensed                  Statements of Cash                  Flows for the years ended December 31, 2006, 2005, and                  2004                                                                                                                                                                                                                           | 9                                         |
|     | Notes                  to the Condensed Financial                  Statements                                                                                                                                                                                                                                                                                         | 10                                        |
|     | Schedule                  II — Valuation and Qualifying Accounts                                                                                                                                                                                                                                                                                                | 12                                        |
|     | Financial                  Statement Schedules other than those shown in the above index are                  omitted                  because they are either not required or are not applicable or the                  required                  information is shown in the Consolidated Financial Statements and                  Notes                  thereto |                                      |
| 15(a)(3) | List                  of Exhibits                                                                                                                                                                                                                                                                                                                                     | 5                                         |

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|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

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|   **CLECO** | SEC                  FILE ORREGISTRATIONNUMBER                                                                                                                                                                                                                             | REGISTRATIONSTATEMENT                  ORREPORT |  EXHIBITNUMBER                          |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------|----------------------------------------------|
| 2(a)                  | Plan                  of Reorganization and Share Exchange Agreement                                                                                                                                                                                                       | 333-71643-01                                    | S-4(6/30/99)                                 | C |
| 3(a)(1)               | Articles                  of Incorporation of the Company, effective July 1, 1999                                                                                                                                                                                          | 333-71643-01                                    | S-4(6/30/99)                                 | A |
| 3(a)(2)               | Articles                  of Amendment to the Amended and Restated Articles of Incorporation                  of                  Cleco setting forth the terms of the $25 Preferred                  Stock                                                           | 1-15759                                         | 8-K(7/28/00)                                 | 1 |
| 3(a)(3)               | Articles                  of Amendment to the Amended and Restated Articles of Incorporation                  to                  increase amount authorized common stock and to effect a two-for-one                  split of the Company’s common stock | 1-15759                                         | 2001                  Proxy Statement (3/01) | B-1 |
| 3(b)                  | Bylaws                  of Cleco Corporation (revised effective April 21, 2006)                                                                                                                                                                                            | 1-15759                                         | 10-Q(8/3/06)                                 | 3(a) |
| 4(a)(1)               | Indenture                  of Mortgage dated as of July 1, 1950, between Cleco and First                  National Bank of New Orleans, as Trustee                                                                                                                    | 1-5663                                          | 10-K(1997)                                   | 4(a)(1) |
| 4(a)(2)               | First                  Supplemental Indenture dated as of October 1, 1951, to Exhibit                  4(a)(1)                                                                                                                                                             | 1-5663                                          | 10-K(1997)                                   | 4(a)(2) |
| 4(a)(3)               | Second                  Supplemental Indenture dated as of June 1, 1952, to Exhibit                  4(a)(1)                                                                                                                                                               | 1-5663                                          | 10-K(1997)                                   | 4(a)(3) |
| 4(a)(4)               | Third                  Supplemental Indenture dated as of January 1, 1954, to Exhibit                  4(a)(1)                                                                                                                                                             | 1-5663                                          | 10-K(1997)                                   | 4(a)(4) |
| 4(a)(5)               | Fourth                  Supplemental Indenture dated as of November 1, 1954, to Exhibit                  4(a)(1)                                                                                                                                                           | 1-5663                                          | 10-K(1997)                                   | 4(a)(5) |
| 4(a)(6)               | Tenth                  Supplemental Indenture dated as of September 1, 1965, to Exhibit                  4(a)(1)                                                                                                                                                           | 1-5663                                          | 10-K(1986)                                   | 4(a)(11) |
| 4(a)(7)               | Eleventh                  Supplemental Indenture dated as of April 1, 1969, to Exhibit                  4(a)(1)                                                                                                                                                            | 1-5663                                          | 10-K(1998)                                   | 4(a)(8) |
| 4(a)(8)               | Eighteenth                  Supplemental Indenture dated as of December 1, 1982, to Exhibit                  4(a)(1)                                                                                                                                                       | 1-5663                                          | 10-K(1993)                                   | 4(a)(8) |
| 4(a)(9)               | Nineteenth                  Supplemental Indenture dated as of January 1, 1983, to Exhibit                  4(a)(1)                                                                                                                                                        | 1-5663                                          | 10-K(1993)                                   | 4(a)(9) |
| 4(a)(10)              | Indenture                  between Cleco and Bankers Trust Company, as Trustee, dated as                  of October 1, 1988                                                                                                                                          | 33-24896                                        | S-3(10/11/88)                                | 4(b) |
| 4(a)(11)              | Twenty-Sixth                  Supplemental Indenture dated as of March 15, 1990, to Exhibit                  4(a)(1)                                                                                                                                                       | 1-5663                                          | 8-K(3/90)                                    | 4(a)(27) |
| 4(a)(12)              | Trust                  Indenture dated as of December 10, 1999 Between Cleco Evangeline                  LLC                  and Bank One Trust Company, N.A. as Trustee Relating to                  $218,600,000, 8.82% Senior Secured Bonds due 2019         | 1-15759                                         | 10-K(1999)                                   | 4(m) |
| 4(a)(13)              | Senior                  Indenture, dated as of May 1, 2000, between Cleco and Bank One,                  N.A., as                  trustee                                                                                                                                 | 333-33098                                       | S-3/A(5/8/00)                                | 4(a) |
| 4(a)(14)              | Supplemental                  Indenture No. 1, dated as of May 25, 2000, to Senior Indenture                  providing for the issuance of Cleco’s 8 3⁄4% Senior Notes due                  2005                                                            | 1-15759                                         | 8-K(5/24/00)                                 | 4.1 |
| 4(a)(15)              | Form                  of Supplemental Indenture No. 2 providing for the issuance of $100,000,000                  principal amount of 7.000% Notes due May 1, 2008                                                                                                         | 1-15759                                         | 10-Q(3/31/03)                                | 4(a) |
| 4(b)                  | Agreement                  Appointing Successor Trustee dated as of April 1, 1996, by and                  among                  Central Louisiana Electric Company, Inc., Bankers Trust Company,                  and The Bank of New York                          | 333-02895                                       | S-3(4/26/96)                                 | 4(a)(2) |
| 4(c)                  | Agreement                  Under Regulation S-K Item 601(b)(4)(iii)(A)                                                                                                                                                                                                     | 333-71643-01                                    | 10-Q(9/99)                                   | 4(c) |
| 4(d)                  | Form                  of 8 3⁄4% Senior Notes due 2005 (included in Exhibit 4(a)(14)                  above)                                                                                                                                                             | 1-15759                                         | 8-K(5/24/00)                                 | 4.1 |
| 4(e)(1)               | Rights                  agreement between Cleco and EquiServe Trust Company, as Right                  Agent                                                                                                                                                               | 1-15759                                         | 8-K(7/28/00)                                 | 1 |
| 4(e)(2)               | First                  Amendment to Rights Agreement between Cleco Corporation and Computershare                  Trust Company, N.A., as Rights Agent                                                                                                                     | 1-15759                                         | 8-K(3/2/06)                                  | 4.1 |
| 4(f)                  | Perryville                  Energy Partners, LLC Construction and Term Loan Agreement dated                  as of June                  7, 2001                                                                                                                           | 1-15759                                         | 10-K(2002)                                   | 4.I |
| 4(g)                  | Form                  of $100,000,000 7.000% Notes due May 1, 2008                                                                                                                                                                                                         | 1-15759                                         | 10-Q(3/31/03)                                | 4(b) |
| **10(a)(1)            | 1990                  Long-Term Incentive Compensation Plan                                                                                                                                                                                                           | 1-5663                                          | 1990                  Proxy Statement(4/90)  | A |
| **10(a)(2)            | 2000                  Long-Term Incentive Compensation Plan                                                                                                                                                                                                           | 333-71643-01                                    | 2000                  ProxyStatement(3/00)   | A |
| **10(a)(3)            | 2000                  Long-Term Incentive Compensation Plan, Amendment Number 1, Effective                  as of                  December 12, 2003                                                                                                                       | 1-15759                                         | 10-Q(5/3/05)                                 | 10(a) |
| **10(a)(4)            | 2000                  Long-Term Incentive Compensation Plan, Amendment Number 2, Effective                  as of                  July 23, 2004                                                                                                                           | 1-15759                                         | 10-Q(9/30/04)                                | 10(a) |
| **10(a)(5)            | 2000                  Long-Term Incentive Compensation Plan, Amendment Number 3, Dated                  as of                  January 28, 2005                                                                                                                            | 1-15759                                         | 10-Q(5/3/05)                                 | 10(b) |
| **10(a)(6)            | 2000                  Long-Term Incentive Compensation Plan, Administrative Procedure                  No.                  1                                                                                                                                              | 1-15759                                         | 10-K(2005)                                   | 10(a)(6) |
| **10(b)               | Annual                  Incentive Compensation Plan amended and restated as of January                  23,                  2003                                                                                                                                          | 1-15759                                         | 10-K(2003)                                   | 10(b) |
| **10(c)               | Participation                  Agreement, Annual Incentive Compensation Plan                                                                                                                                                                                               | 1-5663                                          | 10-K(1995)                                   | 10(c) |
| **10(d)(1)            | Table                  of 2006 Base Salaries and Bonuses for Cleco Corporation Named Executive                  Officers                                                                                                                                                   | 1-15759                                         | 8-K(2/2/06)                                  | 10.1 |
| **10(d)(2)            | Table                  of [Cycle 13 (2003-2005)] LTIP Payouts for the Named Executive                  Officers of                  the Company                                                                                                                            | 1-15759                                         | 8-K(2/2/06)                                  | 10.2 |
| **10(d)(3)            | Table                  of Additional Awards for the Named Executive Officers of the                  Company                                                                                                                                                               | 1-15759                                         | 8-K(2/2/06)                                  | 10.3 |
| **10(d)(4)            | Amended                  2006 compensation information to include the grant of stock options                  to                  CEO                                                                                                                                      | 1-15759                                         | 8-K(2/17/06)                                 |   |
| **10(e)(1)            | Summary                  of Director Compensation and Benefits                                                                                                                                                                                                             | 1-15759                                         | 8-K(1/28/05)                                 | 10.2 |
| **10(e)(2)            | Summary                  of Director Compensation, Benefits and Policies                                                                                                                                                                                                   | 1-15759                                         | 8-K(7/28/05)                                 | 10.1 |
| **10(f)(1)            | Supplemental                  Executive Retirement Plan                                                                                                                                                                                                                    | 1-5663                                          | 10-K(1992)                                   | 10(o)(1) |
| **10(f)(2)            | First                  Amendment to Supplemental Executive Retirement Plan effective July                  1,                  1999                                                                                                                                        | 1-15759                                         | 10-K(2003)                                   | 10(e)(1)(a) |
| **10(f)(3)            | Second                  Amendment to Supplemental Executive Retirement Plan dated July                  28,                  2000                                                                                                                                          | 1-15759                                         | 10-K(2003)                                   | 10(e)(1)(b) |
| **10(f)(4)            | Supplemental                  Executive Retirement Trust dated December 13, 2000                                                                                                                                                                                           | 1-15759                                         | 10-K(2003)                                   | 10(e)(1)(c) |
| **10(f)(5)            | Form                  of Supplemental Executive Retirement Plan Participation                  Agreement between the Company and the following officers: David                  M. Eppler and Catherine C. Powell                                           | 1-5663                                          | 10-K(1992)                                   | 10(o)(2) |
| **10(f)(6)            | Supplemental                  Executive Retirement Plan Participation Agreement between Cleco and                  Dilek Samil                                                                                                                                        | 1-15759                                         | 10-K(2002)                                   | 10(z)(1) |
| **10(f)(7)            | Supplemental                  Executive Retirement Plan Participation Agreement between Cleco and                  Samuel H. Charlton, III                                                                                                                            | 1-15759                                         | 10-K(2002)                                   | 10(z)(2) |
| **10(f)(8)            | Supplemental                  Executive Retirement Plan Participation Agreement between Cleco                  and                  Michael H. Madison                                                                                                                     | 1-15759                                         | 10-K(2004)                                   | 10(v)(3) |
| **10(f)(9)            | Supplemental                  Executive Retirement Plan Participation Agreement between Cleco                  and R.                  O’Neal Chadwick, Jr.                                                                                                          | 1-15759                                         | 10-K(2004)                                   | 10(v)(4) |
| **10(f)(10)           | Supplemental                  Executive Retirement Plan Participation Agreement between Cleco                  and David                  M. Eppler                                                                                                                        | 1-15759                                         | 10-K(2004)                                   | 10(v)(5) |
| **10(g)(1)            | Executive                  Employment Agreement between Cleco and Dilek Samil, dated January                  1,                  2002                                                                                                                                     | 1-15759                                         | 10-K(2002)                                   | 10(AA)(1) |

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|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

|   **CLECO** | SEC                  FILE ORREGISTRATIONNUMBER                                                                                                                                                                                                                                                                                                                                                                                                | REGISTRATIONSTATEMENT                  ORREPORT |  EXHIBITNUMBER |
|-----------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------|---------------------|
| **10(g)(2)            | Amendment                  to Executive Employment Agreement between Cleco Corporation and                  Dilek                  Samil dated September 26, 2003                                                                                                                                                                                                                                                                             | 1-15759                                         | 10-K(2003)          | 10(AA)(1)(a) |
| **10(g)(3)            | Amended                  and Restated Executive Employment Agreement between Cleco Corporation                  and                  David Eppler dated January 1, 2002                                                                                                                                                                                                                                                                       | 1-15759                                         | 10-K(2003)          | 10(AA)(2) |
| **10(g)(4)            | Executive                  Employment Agreement between Cleco Corporation and Samuel H. Charlton,                  III                  dated August 28, 2002                                                                                                                                                                                                                                                                                 | 1-15759                                         | 10-K(2003)          | 10(AA)(3) |
| **10(g)(5)            | Executive                  Employment Agreement between Cleco Corporation and Neal Chadwick                  dated                  October 25, 2002                                                                                                                                                                                                                                                                                          | 1-15759                                         | 10-K(2003)          | 10(AA)(4) |
| **10(g)(6)            | Executive                  Employment Agreement between Cleco Corporation and Michael H. Madison                  dated October 1, 2003                                                                                                                                                                                                                                                                                                       | 1-15759                                         | 10-K(2004)          | 10(AA)(4)(a) |
| **10(g)(7)            | Executive                  Employment Agreement between Cleco Corporation and Samuel H. Charlton,                  III                  dated June 29, 2006                                                                                                                                                                                                                                                                                   | 1-15759                                         | 8-K(7/6/06)         | 10.1 |
| **10(g)(8)            | Separation                  Agreement and General Release between Cleco Corporation and R.                  O’Neal                  Chadwick, Jr. dated August 14, 2006                                                                                                                                                                                                                                                                 | 1-15759                                         | 8-K(8/29/06)        | 10.1 |
| **10(h)               | Form                  of Executive Severance Agreement between Cleco and the following                  officers: David M. Eppler and Catherine C. Powell                                                                                                                                                                                                                                                                                | 1-5663                                          | 10-K(1995)          | 10(f) |
| 10(i)                 | Term                  Loan Agreement dated as of April 2, 1991, among the 401(k) Savings                  and Investment Plan ESOP Trust, Cleco, as Guarantor, the Banks listed                  therein and The Bank of New York, as Agent                                                                                                                                                                                         | 1-5663                                          | 10-Q(3/91)          | 4(b) |
| 10(j)                 | Reimbursement                  Agreement (The Industrial Development Board of the Parish of Rapides,                  Inc. (Louisiana) Adjustable Tender Pollution Control                  Revenue Refunding Bonds, Series 1991) dated as of October 15, 1997,                  among the Company, various financial institutions, and Westdeutsche                  Landesbank Gironzentrale, New York Branch, as Agent | 1-5663                                          | 10-K(1997)          | 10(i) |
| 10(k)(1)              | Assignment                  and Assumption Agreement, effective as of May 6, 1991, between The                  Bank of New York and the Canadian Imperial Bank of Commerce, relating                  to Exhibit 10(h)(1)                                                                                                                                                                                                          | 1-5663                                          | 10-Q(3/91)          | 4(c) |
| 10(k)(2)              | Assignment                  and Assumption Agreement dated as of July 3, 1991, between The Bank                  of New York and Rapides Bank and Trust Company in                  Alexandria, relating to Exhibit 10(h)(1)                                                                                                                                                                                                        | 1-5663                                          | 10-K(1991)          | 10(y)(3) |
| 10(k)(3)              | Assignment                  and Assumption Agreement dated as of July 6, 1992, among The Bank of                  New York, CIBC, Inc. and Rapides Bank and Trust Company                  in Alexandria, as Assignors, the 401(k) Savings and Investment Plan                  ESOP Trust, as Borrower, and Cleco, as Guarantor, relating to Exhibit                  10(h)(1)                                                | 1-5663                                          | 10-K(1992)          | 10(bb)(4) |
| 10(l)(1)              | 401(k)                  Savings and Investment Plan ESOP Trust Agreement dated as of August                  1, 1997, between UMB Bank, N.A. and Cleco                                                                                                                                                                                                                                                                                   | 1-5663                                          | 10-K(1997)          | 10(m) |
| 10(l)(2)              | First                  Amendment to 401(k) Savings and Investment Plan ESOP Trust                  Agreement dated as of October 1, 1997, between UMB Bank, N.A. and                  Cleco                                                                                                                                                                                                                                              | 1-5663                                          | 10-K(1997)          | 10(m)(1) |
| 10(m)(1)              | Form                  of Notice and Acceptance of Grant of Nonqualified Stock Options,                  with fixed option price under Cleco’s 1990 Long-term Incentive                  Compensation Plan                                                                                                                                                                                                                          | 333-71643-01                                    | 10-Q(9/99)          | 10(a) |
| 10(m)(2)              | Form                  of Notice and Acceptance of Grant of Nonqualified Stock Options,                  with variable option prices                                                                                                                                                                                                                                                                                                      | 333-71643-01                                    | 10-Q(9/99)          | 10(b) |
| 10(m)(3)              | Form                  of Notice and Acceptance of Directors’ Grant of Nonqualified Stock                  Options under Cleco’s 2000 Long-Term Incentive Compensation                  Plan                                                                                                                                                                                                                                  | 1-15759                                         | 10-Q(6/00)          | 10(a) |
| 10(m)(4)              | Form                  of Notice and Acceptance of Grant of Nonqualified Stock Options,                  with fixed option price under Cleco’s 2000 Long-Term Incentive                  Compensation Plan                                                                                                                                                                                                                          | 1-15759                                         | 10-Q(6/00)          | 10(c) |
| 10(m)(5)              | Form                  of Notice and Acceptance of Grant of Nonqualified Stock Options,                  with variable option price under Cleco’s 2000 Long-Term Incentive                  Compensation Plan                                                                                                                                                                                                                  | 1-15759                                         | 10-Q(6/00)          | 10(d) |
| **10(m)(6)            | Formal                  Notice and Acceptance of Director’s Grant of Nonqualified Stock                  Option                                                                                                                                                                                                                                                                                                                         | 1-5663                                          | 10-Q(9/01)          | 10 |
| 10(n)(1)              | Form                  of Notice and Acceptance of Grant of Restricted Stock under Cleco’s                  2000 Long-Term Incentive Compensation Plan                                                                                                                                                                                                                                                                              | 1-15759                                         | 10-Q(6/00)          | 10(b) |
| 10(n)(2)              | Notice                  and Acceptance of Grant of Restricted Stock and Allocation of Opportunity                  Shares                                                                                                                                                                                                                                                                                                                     | 1-15759                                         | 10-Q(11/2/05)       | 10(c) |
| *10(n)(3)             | Notice                  and Acceptance of Grant of Restricted Stock, Common Stock Equivalent                  Units                  and Allocation of Opportunity Shares and Opportunity Common Stock                  Equivalents                                                                                                                                                                                                           |                                            |                |   |
| 10(o)(1)              | Cleco                  Corporation Employee Stock Purchase Plan                                                                                                                                                                                                                                                                                                                                                                               | 333-44364                                       | S-8(8/23/00)        | 4.3 |
| 10(o)(2)              | Employee                  Stock Purchase Plan, Amendment No. 1, dated January 22,                  2004                                                                                                                                                                                                                                                                                                                                       | 1-15759                                         | 10-K(2003)          | 10(s)(1) |
| 10(o)(3)              | Employee                  Stock Purchase Plan, Amendment No. 2, effective as of January 1,                  2006                                                                                                                                                                                                                                                                                                                              | 1-15759                                         | 10-Q(8/2/05)        | 10(a) |
| **10(p)(1)            | Cleco                  Corporation Deferred Compensation Plan                                                                                                                                                                                                                                                                                                                                                                                 | 333-59696                                       | S-8(4/27/01)        | 4.3 |
| 10(p)(2)              | Deferred                  Compensation Trust dated January 2001                                                                                                                                                                                                                                                                                                                                                                               | 1-15759                                         | 10-K(2003)          | 10(u) |
| 10(q)                 | First                  Amended and Restated Credit Agreement dated as of June 2, 2006                  among Cleco                  Corporation, The Bank of New York, as Administrative Agent, and                  the                  lenders and other parties thereto                                                                                                                                                                   | 1-15759                                         | 10-Q(8/3/06)        | 10.1 |
| 10(r)(1)              | Acadia                  Power Partners – Second amended and restated limited liability company                  agreement dated May 9, 2003                                                                                                                                                                                                                                                                                             | 1-15759                                         | 10-Q(6/30/03)       | 10(c) |
| 10(r)(2)              | Acadia                  Power Partners, LLC - First Amendment to Second Amended and Restated                  Limited Liability Company Agreement dated August 9, 2005                                                                                                                                                                                                                                                                        | 1-15759                                         | 10-Q(11/2/05)       | 10(a) |
| 10(s)(1)              | Purchase                  and Sale Agreement by and between Perryville Energy Partners, L.L.C.                  and                  Entergy Louisiana, Inc. dated January 28, 2004                                                                                                                                                                                                                                                           | 1-15759                                         | 10-K(2003)          | 10(AC) |
| 10(s)(2)              | Purchase                  and Sale Agreement by and between Perryville Energy Partners, L.L.C.                  and                  Entergy Louisiana, Inc. dated October 21, 2004                                                                                                                                                                                                                                                           | 1-15759                                         | 10-K(2004)          | 10(AD) |
| 10(t)                 | Settlement                  Agreement dated May 26, 2005 by and among Mirant Corporation, Mirant                  Americas Energy Marketing, LP, Mirant Americas, Inc., Perryville                  Energy                  Partners, L.L.C. and Perryville Energy Holdings LLC                                                                                                                                                               | 1-15759                                         | 8-K(6/1/05)         | 99.1 |

----

|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

|   **CLECO** | SEC                  FILE ORREGISTRATIONNUMBER                                                                                                                                                                                                                           | REGISTRATIONSTATEMENT                  ORREPORT |  EXHIBITNUMBER |
|-----------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------|---------------------|
| *12(a)                | Computation                  of Ratios of Earnings (loss) to Fixed Charges and of Earnings (loss)                  to                  Combined Fixed Charges and Preferred Stock Dividends                                                                              |                                            |                |   |
| *21                   | Subsidiaries                  of the Registrant                                                                                                                                                                                                                          |                                            |                |   |
| *23(a)                | Consent                  of Independent Registered Public Accounting Firm                                                                                                                                                                                                |                                            |                |   |
| ***23(b)              | Consent                  of Independent Registered Public Accounting Firm                                                                                                                                                                                                |                                            |                |   |
| ***23(c)              | Consent                  of Independent Registered Public Accounting Firm                                                                                                                                                                                                |                                            |                |   |
| ***23(d)              | Consent                  of Independent Registered Public Accounting Firm                                                                                                                                                                                                |                                            |                |   |
| *24(a)                | Power                  of Attorney from each Director of Cleco whose signature is affixed                  to this                  Form 10-K for the year ended December 31, 2006                                                                                       |                                            |                |   |
| *31(a)                | CEO                  and CFO Certification in accordance with section 302 of the Sarbanes-Oxley                  Act of 2002                                                                                                                                             |                                            |                |   |
| ***31(a)(1)           | CEO                  and CFO Certification in accordance with section 302 of the Sarbanes-Oxley                  Act of 2002                                                                                                                                             |                                            |                |   |
| ****31.1              | CEO                  Certification in accordance with section 302 of the Sarbanes-Oxley                  Act of                  2002                                                                                                                                    |                                            |                |   |
| ****31.2              | CFO                  Certification in accordance with section 302 of the Sarbanes-Oxley                  Act of                  2002                                                                                                                                    |                                            |                |   |
| *32(a)                | CEO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002CFO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002             |                                            |                |   |
| ***32(a)(1)           | CEO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002CFO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002             |                                            |                |   |
| ****32.1              | CEO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002                                                                                                                                           |                                            |                |   |
| ****32.2              | CFO                  Certification pursuant to section 906 of the Sarbanes-Oxley Act                  of                  2002                                                                                                                                           |                                            |                |   |
| 99(a)                 | Perryville                  Energy Partners, L.L.C. and Perryville Energy Holdings LLC - Debtors’                  First Amended Joint Plan of Reorganization under Chapter 11 of                  the                  Bankruptcy Code effective October 11, 2005 | 1-15759                                         | 10-Q(11/2/05)       | 99(a) |
| ***99(b)              | Cleco                  Evangeline LLC Financial Statements for the years ended December                  31, 2006,                  2005, and 2004                                                                                                                       |                                            |                |   |
| ***99(c)              | Perryville                  Energy Partners, L.L.C. Financial Statements for the years ended                  December                  31, 2006, 2005, and 2004                                                                                                         |                                            |                |   |
| ***99(d)              | Acadia                  Power Partners, LLC and Subsidiary Consolidated Financial Statements                  for                  the years ended December 31, 2006, 2005, and 2004                                                                                     |                                            |                |   |

----

|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

|   **CLECO                  POWER** | SEC                  FILE ORREGISTRATIONNUMBER                                                                                                                                                                                                                                                                                                                                                                                                | REGISTRATIONSTATEMENT                  ORREPORT |  EXHIBITNUMBER |
|----------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------|---------------------|
| 2(a)                                         | Joint                  Agreement of Merger of Cleco Utility Group Inc. with and into Cleco                  Power                  LLC, dated December 15, 2000                                                                                                                                                                                                                                                                          | 333-52540                                       | S-3/A(1/26/01)      | 2 |
| 3(a)                                         | Articles                  of Organization and Initial Report of Cleco Power LLC, dated December                  11, 2000                                                                                                                                                                                                                                                                                                                | 533-52540                                       | S-3/A(1/26/01)      | 3(a) |
| 3(b)                                         | Operating                  Agreement of Cleco Power LLC (revised effective October 24,                  2003)                                                                                                                                                                                                                                                                                                                                 | 1-5663                                          | 10-Q(11/6/03)       | 3(b) |
| 4(a)(1)                                      | Indenture                  of Mortgage dated as of July 1, 1950, between the Company and First                  National Bank of New Orleans, as Trustee                                                                                                                                                                                                                                                                                 | 1-5663                                          | 10-K(1997)          | 4(a)(1) |
| 4(a)(2)                                      | First                  Supplemental Indenture dated as of October 1, 1951, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                      | 1-5663                                          | 10-K(1997)          | 4(a)(2) |
| 4(a)(3)                                      | Second                  Supplemental Indenture dated as of June 1, 1952, to Exhibit                  4(a)(1)                                                                                                                                                                                                                                                                                                                             | 1-5663                                          | 10-K(1997)          | 4(a)(3) |
| 4(a)(4)                                      | Third                  Supplemental Indenture dated as of January 1, 1954, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                      | 1-5663                                          | 10-K(1997)          | 4(a)(4) |
| 4(a)(5)                                      | Fourth                  Supplemental Indenture dated as of November 1, 1954, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                    | 1-5663                                          | 10-K(1997)          | 4(a)(5) |
| 4(a)(6)                                      | Tenth                  Supplemental Indenture dated as of September 1, 1965, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                    | 1-5663                                          | 10-K(1986)          | 4(a)(11) |
| 4(a)(7)                                      | Eleventh                  Supplemental Indenture dated as of April 1, 1969, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                     | 1-5663                                          | 10-K(1998)          | 4(a)(8) |
| 4(a)(8)                                      | Eighteenth                  Supplemental Indenture dated as of December 1, 1982, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                | 1-5663                                          | 10-K(1993)          | 4(a)(8) |
| 4(a)(9)                                      | Nineteenth                  Supplemental Indenture dated as of January 1, 1983, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                 | 1-5663                                          | 10-K(1993)          | 4(a)(9) |
| 4(a)(10)                                     | Indenture                  between the Company and Bankers Trust Company, as Trustee, dated                  as of                  October 1, 1988                                                                                                                                                                                                                                                                                      | 33-24896                                        | S-3(10/11/88)       | 4(b) |
| 4(a)(11)                                     | Twenty-Sixth                  Supplemental Indenture dated as of March 15, 1990, to                  Exhibit 4(a)(1)                                                                                                                                                                                                                                                                                                                | 1-5663                                          | 8-K(3/90)           | 4(a)(27) |
| 4(a)(12)                                     | First                  Supplemental Indenture, dated as of December 1, 2000, between Cleco                  Utility Group Inc. and the Bank of New York                                                                                                                                                                                                                                                                                  | 333-52540                                       | S-3/A(1/26/01)      | 4(a)(2) |
| 4(a)(13)                                     | Second                  Supplemental Indenture, dated as of January 1, 2001, between Cleco                  Power                  LLC and The Bank of New York                                                                                                                                                                                                                                                                          | 333-52540                                       | S-3/A(1/26/01)      | 4(a)(3) |
| 4(a)(14)                                     | Third                  Supplemental Indenture, dated as of April 26, 2001, between Cleco                  Power                  LLC and the Bank of New York                                                                                                                                                                                                                                                                            | 1-5663                                          | 8-K(4/01)           | 4(a) |
| 4(a)(15)                                     | Fourth                  Supplemental Indenture, dated as of February 1, 2002, between Cleco                  Power                  LLC and the Bank of New York                                                                                                                                                                                                                                                                         | 1-5663                                          | 8-K(2/02)           | 4.1 |
| 4(a)(16)                                     | Fifth                  Supplemental Indenture, dated as of May 1, 2002, between Cleco                  Power                  LLC and the Bank of New York                                                                                                                                                                                                                                                                               | 1-5663                                          | 8-K(5/8/02)         | 4.1 |
| 4(a)(17)                                     | Form                  of Sixth Supplemental Indenture providing for the issuance of                  $75,000,000 principal amount of 5.375% Notes due May 1,                  2013                                                                                                                                                                                                                                                       | 333-71643-01                                    | 10-Q(3/31/03)       | 4(a) |
| 4(a)(18)                                     | Form                  of Seventh Supplemental Indenture, dated as of July 6, 2005, between                  Cleco                  Power LLC and the Bank of New York Trust Company, N.A.                                                                                                                                                                                                                                                     | 1-5663                                          | 8-K(7/6/05)         | 4.1 |
| 4(a)(19)                                     | Form                  of Eighth Supplemental Indenture, dated as of November 30, 2005,                  between                  Cleco Power LLC and the Bank of New York Trust Company,                  N.A.                                                                                                                                                                                                                                | 1-5663                                          | 8-K(11/28/05)       | 4.1 |
| 4(b)                                         | Agreement                  Appointing Successor Trustee dated as of April 1, 1996, by and                  among Central Louisiana Electric Company, Inc., Bankers Trust                  Company, and The Bank of New York                                                                                                                                                                                                    | 333-02895                                       | S-3(4/26/96)        | 4(a)(2) |
| 4(c)                                         | Agreement                  Under Regulation S-K Item 601(b)(4)(iii)(A)                                                                                                                                                                                                                                                                                                                                                                   | 333-71643-01                                    | 10-Q(9/99)          | 4(c) |
| 4(d)                                         | Form                  of $75,000,000 5.375% Notes due May 1, 2013                                                                                                                                                                                                                                                                                                                                                                             | 333-71643-01                                    | 10-Q(3/31/03)       | 4(b) |
| 4(e)                                         | Loan                  Agreement dated as of November 1, 2006 between Cleco Power LLC                  and the                  Rapides Finance Authority                                                                                                                                                                                                                                                                                      | 1-5663                                          | 8-K(11/27/06)       | 4.1 |
| **10(a)                                      | Deferred                  Compensation Plan for Directors                                                                                                                                                                                                                                                                                                                                                                                     | 1-5663                                          | 10-K(1992)          | 10(n) |
| **10(b)(1)                                   | Supplemental                  Executive Retirement Plan                                                                                                                                                                                                                                                                                                                                                                                       | 1-5663                                          | 10-K(1992)          | 10(o)(1) |
| **10(b)(2)                                   | Form                  of Supplemental Executive Retirement Plan Participation                  Agreement between Cleco and the following officers: Gregory L.                  Nesbitt, David M. Eppler, Catherine C. Powell and Mark H.                  Segura                                                                                                                                                     | 1-5663                                          | 10-K(1992)          | 10(o)(2) |
| **10(c)                                      | Form                  of Executive Severance Agreement between Cleco and the following                  officers: David M. Eppler, Catherine C. Powell and Mark H.                  Segura                                                                                                                                                                                                                                     | 1-5663                                          | 10-K(1995)          | 10(f) |
| 10(d)                                        | Term                  Loan Agreement dated as of April 2, 1991, among the 401(k) Savings                  and Investment Plan ESOP Trust, the Company, as Guarantor, the Banks                  listed therein and The Bank of New York, as Agent                                                                                                                                                                              | 1-5663                                          | 10-Q(3/91)          | 4(b) |
| 10(e)                                        | Reimbursement                  Agreement (The Industrial Development Board of the Parish of Rapides,                  Inc. (Louisiana) Adjustable Tender Pollution Control                  Revenue Refunding Bonds, Series 1991) dated as of October 15, 1997,                  among the Company, various financial institutions, and Westdeutsche                  Landesbank Gironzentrale, New York Branch, as Agent | 1-5663                                          | 10-K(1997)          | 10(I) |
| 10(f)(1)                                     | Assignment                  and Assumption Agreement, effective as of May 6, 1991,                  between The Bank of New York and the Canadian Imperial Bank of                  Commerce, relating to Exhibit 10(f)(1)                                                                                                                                                                                                     | 1-5663                                          | 10-Q(3/91)          | 4(c) |
| 10(f)(2)                                     | Assignment                  and Assumption Agreement dated as of July 3, 1991, between                  The Bank of New York and Rapides Bank and Trust Company in                  Alexandria, relating to Exhibit 10(f)(1)                                                                                                                                                                                              | 1-5663                                          | 10-K(1991)          | 10(y)(3) |
| 10(f)(3)                                     | Assignment                  and Assumption Agreement dated as of July 6, 1992, between The                  Bank of New York, CIBC, Inc. and Rapides Bank and Trust Company in                  Alexandria, as Assignors, the 401(k) Savings and Investment Plan                  ESOP Trust, as Borrower, and the Company, as Guarantor, relating to                  Exhibit 10(f)(1)                              | 1-5663                                          | 10-K(1992)          | 10(bb)(4) |
| 10(g)                                        | Selling                  Agency Agreement between the Company and Salomon Brothers                  Inc., Merrill Lynch & Co., Smith Barney Inc. and First Chicago                  Capital Markets, Inc. dated as of December 12,                  1996                                                                                                                                                                   | 333-02895                                       | S-3(12/10/96)       | 1 |
| 10(h)(1)                                     | 401(k)                  Savings and Investment Plan ESOP Trust Agreement dated as                  of August 1, 1997, between UMB Bank, N.A. and the                  Company                                                                                                                                                                                                                                                       | 1-5663                                          | 10-K(1997)          | 10(m) |
| 10(h)(2)                                     | First                  Amendment to 401(k) Savings and Investment Plan ESOP Trust Agreement                  dated                  as of October 1, 1997, between UMB Bank, N.A. and the                  Company                                                                                                                                                                                                                       | 1-5663                                          | 10-K(1997)          | 10(m)(1) |
| 10(h)(3)                                     | 401(k)                  Savings and Investment Plan as amended and restated effective January                  1,                  2004                                                                                                                                                                                                                                                                                                       | 1-5663                                          | 10-Q(3/31/04)       | 10(a) |
| 10(h)(4)                                     | 401(k)                  Savings and Investment Plan, Stock Trust Agreement, Amendment Number                  2,                  Effective January 1, 2004                                                                                                                                                                                                                                                                                   | 1-5663                                          | 10-Q(6/30/04)       | 10(b) |
| 10(h)(5)                                     | 401(k)                  Savings and Investment Plan, Stock Trust Agreement, Amendment Number                  3,                  Effective October 1, 2005                                                                                                                                                                                                                                                                                   | 1-5663                                          | 10-Q(11/2/05)       | 10(e) |
| 10(h)(6)                                     | 401(k)                  Savings and Investment Plan, First Amendment, effective as of June                  1,                  2005                                                                                                                                                                                                                                                                                                          | 1-5663                                          | 10-Q(8/2/05)        | 10(b) |
| 10(h)(7)                                     | 401(k)                  Savings and Investment Plan, Amended and Restated, effective October                  1,                  2005                                                                                                                                                                                                                                                                                                        | 333-127496                                      | S-8(8/12/05)        | 10.8 |
| *10(h)(8)                                    | 401(k)                  Savings and Investment Plan, Amended and Restated, Amendment Number                  1,                  Effective October 1, 2005,                                                                                                                                                                                                                                                                                   |                                            |                |   |
| 10(i)                                        | First                  Amended and Restated Credit Agreement dated as of June 2, 2006                  among Cleco                  Power LLC, The Bank of New York, as Administrative Agent, and the                  lenders                  and other parties thereto                                                                                                                                                                     | 1-5663                                          | 10-Q(8/3/06)        | 10.2 |
| *12(b)                                       | Computation                  of Ratios of Earnings to Fixed Charges                                                                                                                                                                                                                                                                                                                                                                           |                                            |                |   |

| *23(b) | Consent                    of Independent Registered Public Accounting Firm |   |   |   |
|--------|-----------------------------------------------------------------------------|--------|--------|--------|

----

|  CLECO                            CORPORATION                     |                                                     |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|
|  CLECO                            POWER                                                                                                                               |  2006 FORM                              10-K/A |

|   **CLECO                    POWER** | SEC                    FILE ORREGISTRATIONNUMBER | REGISTRATIONSTATEMENT                    ORREPORT |  EXHIBITNUMBER |
|------------------------------------------------|--------------------------------------------------|---------------------------------------------------|---------------------|

| *24(b)   | Power                    of Attorney from each Manager of Cleco Power whose signature                    is affixed to                    this Form 10-K for the year ended December 31, 2006                                                                            |   |   |   |
|----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| *31(b)   | CEO                    and CFO Certification in accordance with section 302 of the Sarbanes-Oxley                    Act of 2002                                                                                                                                         |   |   |   |
| ****31.3 | CEO                    Certification in accordance with section 302 of the Sarbanes-Oxley                    Act of                    2002                                                                                                                              |   |   |   |
| ****31.4 | CFO                    Certification in accordance with section 302 of the Sarbanes-Oxley                    Act of                    2002                                                                                                                              |   |   |   |
| *32(b)   | CEO                    Certification pursuant to section 906 of the Sarbanes-Oxley Act                    of                    2002CFO                    Certification pursuant to section 906 of the Sarbanes-Oxley Act                    of                    2002 |   |   |   |
| ****32.3 | CEO                    Certification pursuant to section 906 of the Sarbanes-Oxley Act                    of                    2002                                                                                                                                     |   |   |   |
| ****32.4 | CFO                    Certification pursuant to section 906 of the Sarbanes-Oxley Act                    of                    2002                                                                                                                                     |   |   |   |

----

|  CLECO                            CORPORATION                     |                                                     |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|
|  CLECO                            POWER                                                                                                                               |  2006 FORM                              10-K/A |

| CLECO CORPORATION                    (Parent Company Only) |  SCHEDULE                      I |
|------------------------------------------------------------|---------------------------------------|

----

|                                                                                                                 | FOR                  THE YEAR ENDED DECEMBER 31, |       |
|----------------------------------------------------------------------------------------------------------------------|--------------------------------------------------|------------|
| (THOUSANDS)                                                                                                          | **2006**                                         |       |   | 2005 |   |   | 2004 |   |
| **Operating                  expenses**                                                                              |                                             |       |   |   |   |   |   |   |
| Administrative                  and                  general                                                         | **$**                                            | **1,025**  |   |   | $ | 1,171 |   |   | $ | 2,124 |   |
| Other                  operating                  expense                                                            | ** **                                       | **795**    |   |   |   | 715 |   |   |   | 1,247 |   |
| Total                  operating expenses                                                                            | **$**                                            | **1,820**  |   |   | $ | 1,886 |   |   | $ | 3,371 |   |
| Operating                  loss                                                                                      | ** **                                       | **(1,820** | **)** |   |   | (1,886 | ) |   |   | (3,371 | ) |
| Equity                  income of subsidiaries, net of tax                                                           | ** **                                       | **62,992** |   |   |   | 181,186 |   |   |   | 71,052 |   |
| Interest                  income                                                                                     | ** **                                       | **21,794** |   |   |   | 16,090 |   |   |   | 12,850 |   |
| Other                  income                                                                                        | ** **                                       | **5,557**  |   |   |   | 1,034 |   |   |   | 1,051 |   |
| Other                  expense                                                                                       | ** **                                       | **(1,381** | **)** |   |   | (369 | ) |   |   | - |   |
| Interest                  charges                                                                                    | ** **                                       | **(7,942** | **)** |   |   | (12,726 | ) |   |   | (18,172 | ) |
| Income                  before income taxes                                                                          | ** **                                       | **79,200** |   |   |   | 183,329 |   |   |   | 63,410 |   |
| Income                  tax (expense) benefit                                                                        | ** **                                       | **(4,609** | **)** |   |   | (685 | ) |   |   | 2,779 |   |
| Net                  income                                                                                          | ** **                                       | **74,591** |   |   |   | 182,644 |   |   |   | 66,189 |   |
| Preferred                  dividends requirements, net                                                               | ** **                                       | **1,735**  |   |   |   | 1,865 |   |   |   | 2,216 |   |
| Income                  applicable to common stock                                                                   | **$**                                            | **72,856** |   |   | $ | 180,779 |   |   | $ | 63,973 |   |
| The                  accompanying notes are an integral part of the condensed financial                  statements. |                                             |       |   |   |   |   |   |   |   |   |   |

----

|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

| CLECO                    CORPORATION (Parent Company Only) |  SCHEDULE                    I |
|------------------------------------------------------------|-------------------------------------|

----

|                                                                                                                                                                                                                                                                                                   |   | AT                  DECEMBER 31, |          |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------|---------------|
| (THOUSANDS)                                                                                                                                                                                                                                                                                            |   | **2006**                         |          |   | 2005 |   |
| **Assets**                                                                                                                                                                                                                                                                                             |   |                             |          |   |   |   |
| Current                  assets                                                                                                                                                                                                                                                                        |   |                             |          |   |   |   |
| Cash                  and cash                  equivalents                                                                                                                                                                                                                                            |   | **$**                            | **90,593**    |   |   | $ | 35,737 |   |
| Accounts                  receivable -                  affiliate                                                                                                                                                                                                                                      |   | ** **                       | **253,467**   |   |   |   | 209,605 |   |
| Other                  accounts                  receivable                                                                                                                                                                                                                                            |   | ** **                       | **101**       |   |   |   | 1,321 |   |
| Cash                  surrender value of life                  insurance policies                                                                                                                                                                                                                      |   | ** **                       | **21,011**    |   |   |   | 17,808 |   |
| Total                  currents                  assets                                                                                                                                                                                                                                                |   | ** **                       | **365,172**   |   |   |   | 264,471 |   |
| Investment                  in                  subsidiaries                                                                                                                                                                                                                                           |   | ** **                       | **670,390**   |   |   |   | 578,064 |   |
| Deferred                  charges                                                                                                                                                                                                                                                                      |   | ** **                       | **7,798**     |   |   |   | 5,917 |   |
| **Total                  assets**                                                                                                                                                                                                                                                                      |   | **$**                            | **1,043,360** |   |   | $ | 848,452 |   |
| **Liabilities                  and shareholders’ equity**                                                                                                                                                                                                                                        |   |                             |          |   |   |   |   |   |
| **Liabilities**                                                                                                                                                                                                                                                                                        |   |                             |          |   |   |   |   |   |
| Current                  liabilities                                                                                                                                                                                                                                                                   |   |                             |          |   |   |   |   |   |
| Accounts                  payable -                  affiliate                                                                                                                                                                                                                                         |   | **$**                            | **10,202**    |   |   | $ | 17,047 |   |
| Other                  current                  liabilities                                                                                                                                                                                                                                            |   | ** **                       | **36,799**    |   |   |   | 25,098 |   |
| Total                  current                  liabilities                                                                                                                                                                                                                                            |   | ** **                       | **47,001**    |   |   |   | 42,145 |   |
| Long-term                  debt,                  net                                                                                                                                                                                                                                                  |   | ** **                       | **100,000**   |   |   |   | 100,000 |   |
| Deferred                  credits                                                                                                                                                                                                                                                                      |   | ** **                       | **138**       |   |   |   | 44 |   |
| Total                  liabilities                                                                                                                                                                                                                                                                     |   | ** **                       | **147,139**   |   |   |   | 142,189 |   |
| Commitments                  and Contingencies (Note 5)                                                                                                                                                                                                                                                |   |                             |          |   |   |   |   |   |
| **Shareholders’                  equity**                                                                                                                                                                                                                                                        |   |                             |          |   |   |   |   |   |
| Preferred                  stock                                                                                                                                                                                                                                                                       |   |                             |          |   |   |   |   |   |
| Not                  subject to mandatory                  redemption, $100 par value, authorized 1,491,900 shares, issued                  200,922                  and 218,170 shares at December 31, 2006, and 2005,                  respectively                                             |   | ** **                       | **20,092**    |   |   |   | 21,817 |   |
| Deferred                  compensation related                  to preferred stock held by ESOP                                                                                                                                                                                                        |   | ** **                       | **-**         |   |   |   | (1,783 | ) |
| Total                  preferred stock not                  subject to mandatory redemption                                                                                                                                                                                                            |   | ** **                       | **20,092**    |   |   |   | 20,034 |   |
| Common                  shareholders’                  equity                                                                                                                                                                                                                                    |   |                             |          |   |   |   |   |   |
| Common                  stock, $1 par value,                  authorized 100,000,000 shares, issued 57,605,695 and 50,030,035                  shares and                  outstanding 57,524,498 and 50,030,035 shares at December 31, 2006,                  and                  2005, respectively |   | ** **                       | **57,524**    |   |   |   | 50,030 |   |
| Premium                  on common                  stock                                                                                                                                                                                                                                              |   | ** **                       | **358,707**   |   |   |   | 202,416 |   |
| Retained                  earnings                                                                                                                                                                                                                                                                     |   | ** **                       | **469,824**   |   |   |   | 443,912 |   |
| Unearned                  compensation                                                                                                                                                                                                                                                                 |   | ** **                       | **-**         |   |   |   | (5,285 | ) |
| Treasury                  stock, at cost 31,957                  and 36,644 shares at December 31, 2006, and 2005,                  respectively                                                                                                                                                       |   | ** **                       | **(616**      | **)** |   |   | (714 | ) |
| Accumulated                  other comprehensive                  loss                                                                                                                                                                                                                                 |   | ** **                       | **(9,310**    | **)** |   |   | (4,130 | ) |
| Total                  common shareholders’                  equity                                                                                                                                                                                                                              |   | ** **                       | **876,129**   |   |   |   | 686,229 |   |
| Total                  shareholders’                  equity                                                                                                                                                                                                                                     |   | ** **                       | **896,221**   |   |   |   | 706,263 |   |
| **Total                  liabilities and shareholders’ equity**                                                                                                                                                                                                                                  |   | **$**                            | **1,043,360** |   |   | $ | 848,452 |   |
| The                  accompanying notes are an integral part of the condensed financial                  statements.                                                                                                                                                                                   |   |                             |          |   |   |   |   |   |

----

|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

| CLECO CORPORATION                  (Parent Company Only) |  SCHEDULE                    I |
|----------------------------------------------------------|-------------------------------------|

----

|                                                                                                                 |   | FOR                  THE YEAR ENDED DECEMBER 31, |        |
|----------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------|-------------|
| (THOUSANDS)                                                                                                          |   | **2006**                                         |        |   | 2005 |   |   | 2004 |   |
| **Operating                  activities**                                                                            |   |                                             |        |   |   |   |   |   |   |
| Net                  cash (used in) provided by operating activities                                                 |   | **$**                                            | **(15,054** | **)** |   | $ | 184,384 |   |   | $ | 72,592 |   |
| **Investing                  activities**                                                                            |   |                                             |        |   |   |   |   |   |   |   |   |   |
| Notes                  receivable from                  subsidiaries                                                 |   | ** **                                       | **(8,044**  | **)** |   |   | (5,188 | ) |   |   | 43,049 |   |
| Investment                  in                  subsidiaries                                                         |   | ** **                                       | **(50,000** | **)** |   |   | (75,000 | ) |   |   | (17,915 | ) |
| Return                  of equity investment in                  investee                                            |   | ** **                                       | **15,500**  |   |   |   | 9,631 |   |   |   | 16,698 |   |
| Investment                  in cost method                  investments                                              |   | ** **                                       | **-**       |   |   |   | (1,385 | ) |   |   | (5,485 | ) |
| Other                  investing                                                                                     |   | ** **                                       | **(2,897**  | **)** |   |   | (3,066 | ) |   |   | (6,294 | ) |
| Net                  cash (used in) provided by investing activities                                                 |   | ** **                                       | **(45,441** | **)** |   |   | (75,008 | ) |   |   | 30,053 |   |
| **Financing                  activities**                                                                            |   |                                             |        |   |   |   |   |   |   |   |   |   |
| Sale                  of common                  stock                                                               |   | ** **                                       | **157,474** |   |   |   | - |   |   |   | 35,705 |   |
| Change                  in short-term debt,                  net                                                     |   | ** **                                       | **-**       |   |   |   | - |   |   |   | (50,000 | ) |
| Retirement                  of long-term                  obligations                                                |   | ** **                                       | **-**       |   |   |   | (100,000 | ) |   |   | - |   |
| Dividends                  paid on preferred                  stock                                                  |   | ** **                                       | **(2,184**  | **)** |   |   | (1,915 | ) |   |   | (2,350 | ) |
| Dividends                  paid on common                  stock                                                     |   | ** **                                       | **(46,871** | **)** |   |   | (44,870 | ) |   |   | (42,767 | ) |
| Other                  financing                                                                                     |   | ** **                                       | **6,932**   |   |   |   | 3,557 |   |   |   | 2,136 |   |
| Net                  cash provided by (used in) financing activities                                                 |   | ** **                                       | **115,351** |   |   |   | (143,228 | ) |   |   | (57,276 | ) |
| **Net                  increase (decrease) in cash and cash                  equivalents**                      |   | ** **                                       | **54,856**  |   |   |   | (33,852 | ) |   |   | 45,369 |   |
| **Cash                  and cash equivalents at beginning of period**                                                |   | ** **                                       | **35,737**  |   |   |   | 69,589 |   |   |   | 24,220 |   |
| **Cash                  and cash equivalents at end of period**                                                      |   | **$**                                            | **90,593**  |   |   | $ | 35,737 |   |   | $ | 69,589 |   |
| **Supplementary                  noncash financing activity**                                                        |   |                                             |        |   |   |   |   |   |   |   |   |   |
| Issuance                  of treasury stock – LTICP and ESOP plans                                             |   | **$**                                            | **99**      |   |   | $ | 173 |   |   | $ | 1,492 |   |
| Issuance                  of common stock - LTICP/ESOP/ESPP                                                          |   | **$**                                            | **4,400**   |   |   | $ | 2,820 |   |   | $ | 4,784 |   |
| The                  accompanying notes are an integral part of the condensed financial                  statements. |   |                                             |        |   |   |   |   |   |   |   |   |   |

----

|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

----

**Note          1 —Summary of Significant Accounting Policies **

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**Note        2 — Debt **

----

|                                                                 |   |                                               |        |
|----------------------------------------------------------------------|--------|----------------------------------------------------|-------------|
|                                                                 |   | FOR                    THE YEAR ENDED DECEMBER 31, |        |
| (THOUSANDS)                                                          |   | **2006**                                           |        |   | 2005 |   |
| Senior                    notes, 7.00% due 2008                      |   | **$**                                              | **100,000** |   |   | $ | 100,000 |   |
| Gross                    amount of long-term                    debt |   | ** **                                         | **100,000** |   |   |   | 100,000 |   |
| Less                    amount due in one year                       |   | ** **                                         | **-**       |   |   |   | - |   |
| Total                    long-term debt,                    net      |   | **$**                                              | **100,000** |   |   | $ | 100,000 |   |

|                                                                                                    |   |   |   |   |   |   |    |   |   |   |   |   |   |   |   |   |       |   |
|---------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|---------|--------|--------|--------|--------|--------|--------|--------|--------|--------|------------|--------|
| (THOUSANDS)                                                                                             |   | 2007   |   |   | 2008   |   |    | 2009   |   |   | 2010   |   |   | 2011   |   |   | THEREAFTER |   |
| Amounts                  payable under                  long-term debt                  agreements |   | $      | -      |   |   | $      | 100,000 |   |   | $      | -      |   |   | $      | -      |   |       | $      | - |   |   | $ | - |   |

**Note        3 — Dividends and Equity Contributions **

----

----

|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

**Note        4 — Income Taxes**

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**Note        5 — Commitments and Contingencies **

----

----

|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

| CLECO                  CORPORATION  |  SCHEDULE                    II |
|------------------------------------------|--------------------------------------|

----

|                                                                           |   | BALANCE                  AT |      |   | ADDITIONS                         |   |      | UNCOLLECTIBLE                       |   |   | BALANCE                  AT |      |
|--------------------------------------------------------------------------------|--------|-----------------------------|-----------|--------|-----------------------------------|--------|-----------|-------------------------------------|--------|--------|-----------------------------|-----------|
|                                                                           |   | BEGINNING                   |      |   | CHARGED                  TO COSTS |   |      | ACCOUNT                  WRITE-OFFS |   |   | END                  OF     |      |
| Allowance                  For Uncollectible Accounts (THOUSANDS)              |   | OF                  PERIOD  |      |   | AND                  EXPENSES     |   |      | LESS                  RECOVERIES    |   |   | PERIOD                      |  (1) |
| **Year                  Ended December 31, 2006**                              |   | **$**                       | **1,262** |   |                              | **$**  | **2,874** |                                |   | **$**  | **3,347**                   |      |   | **$** | **789** |   |
| Year                  Ended December 31, 2005                                  |   | $                           | 506       |   |                              | $      | 3,202     |                                |   | $      | 2,446                       |      |   | $ | 1,262 |   |
| Year                  Ended December 31, 2004                                  |   | $                           | 1,407     | (2)    |                              | $      | 1,610     |                                |   | $      | 2,511                       |      |   | $ | 506 |   |
| (1)Deducted                  in the balance sheet                              |   |                        |      |   |                              |   |      |                                |   |   |                        |      |   |   |   |   |
| (2)Adjustment                  due to deconsolidation of Perryville of $15,747 |   |                        |      |   |                              |   |      |                                |   |   |                        |      |   |   |   |   |

|  CLECO                  POWER LLC |  SCHEDULE                    II |
|----------------------------------------|--------------------------------------|

----

|                                                              |   | BALANCE                  AT |      |   | ADDITIONS                         |   |      | UNCOLLECTIBLE                       |   |   | BALANCE                  AT |      |
|-------------------------------------------------------------------|--------|-----------------------------|-----------|--------|-----------------------------------|--------|-----------|-------------------------------------|--------|--------|-----------------------------|-----------|
|                                                              |   | BEGINNING                   |      |   | CHARGED                  TO COSTS |   |      | ACCOUNT                  WRITE-OFFS |   |   | END                  OF     |      |
| Allowance                  For Uncollectible Accounts (THOUSANDS) |   | OF                  PERIOD  |      |   | AND                  EXPENSES     |   |      | LESS                  RECOVERIES    |   |   | PERIOD                      |  (1) |
| **Year                  Ended December 31, 2006**                 |   | **$**                       | **1,262** |   |                              | **$**  | **2,874** |                                |   | **$**  | **3,347**                   |      |   | **$** | **789** |   |
| Year                  Ended December 31, 2005                     |   | $                           | 506       |   |                              | $      | 3,202     |                                |   | $      | 2,446                       |      |   | $ | 1,262 |   |
| Year                  Ended December 31, 2004                     |   | $                           | 755       |   |                              | $      | 1,610     |                                |   | $      | 1,859                       |      |   | $ | 506 |   |
| (1)Deducted                  in the balance sheet                 |   |                        |      |   |                              |   |      |                                |   |   |                        |      |   |   |   |   |

----

|  CLECO                          CORPORATION                     |                                                   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|  CLECO                          POWER                                                                                                                               |  2006 FORM                            10-K/A |

----

|   |   | CLECO                  CORPORATION                                 |   |
|--------|--------|--------------------------------------------------------------------|--------|
|   |   | (Registrant)                                                       |   |
|   |   |                                                               |   |
|   | By:    | /s/  Michael                  H. Madison                 |   |
|   |   | (Michael                  H. Madison)                              |   |
|   |   | (President,                  Chief Executive Officer and Director) |   |

| SIGNATURE                                          | TITLE                                                                         | DATE                           |
|----------------------------------------------------|-------------------------------------------------------------------------------|--------------------------------|
|                                               |                                                                          |                           |
| /s/  Michael                  H. Madison | President,                  Chief Executive Officer and Director              | June                  26, 2007 |
| (Michael                  H. Madison)         | (Principal                  Executive Officer)                           |                           |
| /s/  Kathleen                  F. Nolen  | Senior                  Vice President, Chief Financial Officer and Treasurer | June                  26, 2007 |
| (Kathleen                  F. Nolen)          | (Principal                  Financial Officer)                           |                           |
| /s/  R.                  Russell Davis   | Vice                  President and Chief Accounting Officer                  | June                  26, 2007 |
| (R.                  Russell Davis)                | (Principal                  Accounting Officer)                               |                           |

|   | DIRECTORS*                               |   |
|--------|------------------------------------------|--------|
|   | SHERIAN                  G. CADORIA      |   |
|   | RICHARD                  B. CROWELL      |   |
|   | J.                  PATRICK GARRETT      |   |
|   | F.                  BEN JAMES, JR.       |   |
|   | ELTON                  R. KING           |   |
|   | WILLIAM                  L. MARKS        |   |
|   | RAY                  B. NESBITT          |   |
|   | ROBERT                  T. RATCLIFF, SR. |   |
|   | WILLIAM                  H. WALKER, JR.  |   |
|   | W.                  LARRY WESTBROOK      |   |

| *By:   | /s/  Michael                  H. Madison                          |   | June                  26, 2007 |
|--------|-----------------------------------------------------------------------------|--------|--------------------------------|
|   | (Michael                  H. Madison, as                  Attorney-in-Fact) |   |                           |

----

|  CLECO                        CORPORATION                     |                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------|
|  CLECO                        POWER                                                                                                                               |  2006 FORM                          10-K/A |

----

|   |   | CLECO                  POWER LLC                       |   |
|--------|--------|--------------------------------------------------------|--------|
|   |   | (Registrant)                                           |   |
|   |   |                                                   |   |
|   | By:    | /s/  Michael                  H. Madison     |   |
|   |   | (Michael                  H. Madison)                  |   |
|   |   | (Chief                  Executive Officer and Manager) |   |

| SIGNATURE                                          | TITLE                                                                         | DATE                           |
|----------------------------------------------------|-------------------------------------------------------------------------------|--------------------------------|
|                                               |                                                                          |                           |
| /s/  Michael                  H. Madison | Chief                  Executive Officer and Manager                          | June                  26, 2007 |
| (Michael                  H. Madison)         | (Principal                  Executive Officer)                           |                           |
| /s/  Kathleen                  F. Nolen  | Senior                  Vice President, Chief Financial Officer and Treasurer | June                  26, 2007 |
| (Kathleen                  F. Nolen)          | (Principal                  Financial Officer)                           |                           |
| /s/  R.                  Russell Davis   | Vice                  President and Chief Accounting Officer                  | June                  26, 2007 |
| (R.                  Russell Davis)                | (Principal                  Accounting Officer)                               |                           |

|   | MANAGERS*                                |   |
|--------|------------------------------------------|--------|
|   | SHERIAN                  G. CADORIA      |   |
|   | RICHARD                  B. CROWELL      |   |
|   | J.                  PATRICK GARRETT      |   |
|   | F.                  BEN JAMES, JR.       |   |
|   | ELTON                  R. KING           |   |
|   | WILLIAM                  L. MARKS        |   |
|   | RAY                  B. NESBITT          |   |
|   | ROBERT                  T. RATCLIFF, SR. |   |
|   | WILLIAM                  H. WALKER, JR.  |   |
|   | W.                  LARRY WESTBROOK      |   |

| *By:   | /s/  Michael                  H. Madison                          |   | June                  26, 2007 |
|--------|-----------------------------------------------------------------------------|--------|--------------------------------|
|   | (Michael                  H. Madison, as                  Attorney-in-Fact) |   |                           |

----

----