**Exhibit 21(a)**

 

**Subsidiaries of the Registrant***

 

|  

**Name of Company******      |  

** ** | **Jurisdiction of Organization****** |
|--------------------------------------|--------------------|--------------------------------------|
|                                 |               |                                 |
| **The Southern Company******         |               | Delaware                             |
| Southern Company Capital Trust I     |               | Delaware                             |
| Southern Company Capital Trust II    |               | Delaware                             |
| Southern Company Capital Trust VI    |               | Delaware                             |
| Southern Company Capital Trust VII   |               | Delaware                             |
| Southern Company Capital Trust VIII  |               | Delaware                             |
| Southern Company Capital Trust IX    |               | Delaware                             |
| Southern Company Holdings, Inc.      |               | Delaware                             |
| **Alabama Power Company******        |               | Alabama                              |
| Alabama Power Capital Trust IV       |               | Delaware                             |
| Alabama Power Capital Trust V        |               | Delaware                             |
| Alabama Power Capital Trust VI       |               | Delaware                             |
| Alabama Power Capital Trust VII      |               | Delaware                             |
| Alabama Power Capital Trust VIII     |               | Delaware                             |
| Alabama Property Company             |               | Alabama                              |
| Southern Electric Generating Company |               | Alabama                              |
| **Georgia Power Company******        |               | Georgia                              |
| Georgia Power Capital Trust V        |               | Delaware                             |
| Georgia Power Capital Trust VI       |               | Delaware                             |
| Georgia Power Capital Trust VII      |               | Delaware                             |
| Georgia Power Capital Trust VIII     |               | Delaware                             |
| Georgia Power Capital Trust IX       |               | Delaware                             |
| Georgia Power Capital Trust X        |               | Delaware                             |
| Georgia Power Capital Trust XI       |               | Delaware                             |
| Piedmont-Forrest Corporation         |               | Georgia                              |
| Southern Electric Generating Company |               | Alabama                              |
| **Gulf Power Company******           |               | Florida                              |
| Gulf Power Capital Trust III         |               | Delaware                             |
| Gulf Power Capital Trust IV          |               | Delaware                             |
| Gulf Power Capital Trust V           |               | Delaware                             |
| Gulf Power Capital Trust VI          |               | Delaware                             |
| **Mississippi Power Company******    |               | Mississippi                          |
| Mississippi Power Capital Trust II   |               | Delaware                             |
| Mississippi Power Capital Trust III  |               | Delaware                             |
| Mississippi Power Capital Trust IV   |               | Delaware                             |
| **Southern Power Company********     |               | Delaware                             |

 

*This information is as of December 31, 2007.  In addition, this list omits certain subsidiaries pursuant to paragraph (b)(21)(ii) of Regulation S-K, Item 601.

 

**Southern Power Company has omitted its list of subsidiaries in accordance with General Instruction I(2)(b) of Form 10-K.