EXHIBIT 24(d)
                                February 26, 1999


Mr. W. L. Westbrook                          Mr. Wayne Boston
The Southern Company                         Southern Company Services, Inc.
270 Peachtree Street, N.W.                   241 Ralph McGill Blvd. NE
Atlanta GA  30303                            Atlanta GA  30308-3374


Dear Sirs:

                             Re: Forms 10-K and 10-Q

         Gulf Power Company proposes to file or join in the filing of statements
under the Securities Exchange Act of 1934 with the Securities and Exchange
Commission with respect to the following: (1) its Annual Report on Form 10-K for
the year ended December 31, 1998, and (2) its 1999 quarterly reports on Form
10-Q.

         Gulf Power 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, quarterly reports on Form 10-Q and any
appropriate amendment or amendments thereto and any necessary exhibits.

                                   Sincerely,



                             By /s/Travis J. Bowden
                                Travis J. Bowden
                      President and Chief Executive Officer



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                                      - 2 -



   /s/Travis J. Bowden                             /s/Barbara H. Thames
    Travis J. Bowden                                 Barbara H. Thames



   /s/Paul J. DeNicola                            /s/Arlan E. Scarbrough
    Paul J. DeNicola                                Arlan E. Scarbrough



   /s/Fred C. Donovan                              /s/Ronnie R. Labrato
     Fred C. Donovan                                 Ronnie R. Labrato



   /s/W. D. Hull, Jr.                                /s/Warren E. Tate
     W. D. Hull, Jr.                                  Warren E. Tate



 /s/Joseph K. Tannehill
   Joseph K. Tannehill



<PAGE>
Extract from minutes of meeting of the board of directors of Gulf Power Company.

                               - - - - - - - - - -

                  RESOLVED, That for the purpose of signing the statements under
         the Securities Exchange Act of 1934 to be filed with the Securities and
         Exchange Commission with respect to the filing of this Company's Annual
         Report on Form 10-K for the year ended December 31, 1998, and its 1999
         quarterly reports on Form 10-Q, and of remedying any deficiencies with
         respect thereto by appropriate amendment or amendments (both before and
         after such statements become effective), this Company, the members of
         its Board of Directors, and its Officers, are authorized to give their
         several powers of attorney to W. L. Westbrook and Wayne Boston.

                               - - - - - - - - - -

         The undersigned officer of Gulf Power Company does hereby certify that
the foregoing is a true and correct copy of resolution duly and regularly
adopted at a meeting of the board of directors of Gulf Power Company, duly held
on February 26, 1999, 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  March 24, 1999                      GULF POWER COMPANY


                                           By    /s/Wayne Boston
                                                   Wayne Boston
                                               Assistant Secretary