**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 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, 2008.  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.