Exhibit 24(a)
February 20, 2006


Patricia L. Roberts and Wayne Boston


Ms. Roberts and Mr. Boston:

         The Southern Company proposes to file or join in the filing of reports
under the Securities Exchange Act of 1934, as amended, with the Securities and
Exchange Commission with respect to the following: (1) the filing of this
Company's Annual Report on Form 10-K for the year ended December 31, 2005 and
(2) the filing of Quarterly Reports on Form 10-Q during 2006 and any Current
Reports on Form 8-K.

         The Southern Company and the undersigned directors and officers of said
Company, individually as a director and/or as an officer of the Company, hereby
make, constitute and appoint each of you our true and lawful Attorney for each
of us and in each of our names, places and steads to sign and cause to be filed
with the Securities and Exchange Commission in connection with the foregoing
said Annual Report on Form 10-K, said Quarterly Reports on Form 10-Q, any
Current Reports on Form 8-K and any necessary or appropriate amendment or
amendments to any such reports, to be accompanied in each case by any necessary
or appropriate exhibits or schedules thereto.

                                          Yours very truly,

                                          THE SOUTHERN COMPANY


                                          By       /s/David M. Ratcliffe
                                                     David M. Ratcliffe
                                             Chairman of the Board, President
                                                  and Chief Executive Officer



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                                      - 2 -



/s/Juanita P. Baranco                           /s/David M. Ratcliffe
  Juanita P. Baranco                              David M. Ratcliffe



  /s/Dorrit J. Bern                            /s/William G. Smith, Jr.
    Dorrit J. Bern                              William G. Smith, Jr.



 /s/Francis S. Blake                             /s/Gerald J. St. Pe'
   Francis S. Blake                               Gerald J. St. Pe'



 /s/Thomas F. Chapman                         /s/G. Edison Holland, Jr.
  Thomas F. Chapman                             G. Edison Holland, Jr.



  /s/Donald M. James                             /s/Thomas A. Fanning
   Donald M. James                                Thomas A. Fanning



   /s/Zack T. Pate                                /s/W. Dean Hudson
     Zack T. Pate                                   W. Dean Hudson



  /s/J. Neal Purcell
   J. Neal Purcell




<PAGE>


Extract from minutes of meeting of the board of directors of The Southern
Company.

                               - - - - - - - - - -

                  RESOLVED: That for the purpose of signing the Company's Annual
         Report on Form 10-K for the year ended December 31, 2005 and Form
         10-Q's and Form 8-K's during 2006 and of remedying any deficiencies
         with respect thereto by appropriate amendment or amendments, this
         Company, the members of its Board of Directors, and its officers, are
         authorized to give their several powers of attorney to Patricia L.
         Roberts and Wayne Boston.

                               - - - - - - - - - -

                  The undersigned officer of The Southern Company does hereby
certify that the foregoing is a true and correct copy of a resolution duly and
regularly adopted at a meeting of the board of directors of The Southern
Company, duly held on February 20, 2006, at which a quorum was in attendance and
voting throughout, and that said resolution has not since been rescinded but is
still in full force and effect.


Dated:  February 27, 2006                           THE SOUTHERN COMPANY


                                                    By  /s/Patricia L. Roberts
                                                         Patricia L. Roberts
                                                         Assistant Secretary