UNITED STATES OF AMERICA

          BEFORE THE SECURITIES AND EXCHANGE COMMISSION

                        WASHINGTON, D.C.


       In the Matter of

 SYSTEM ENERGY RESOURCES, INC.        CERTIFICATE
      ENTERGY CORPORATION             PURSUANT TO
    ENTERGY ARKANSAS, INC.            RULE 24
    ENTERGY LOUISIANA, INC.
   ENTERGY MISSISSIPPI, INC.
   ENTERGY NEW ORLEANS, INC.

       File No. 70-7561

(Public Utility Holding Company
         Act of 1935)


     This is to certify, pursuant to Rule 24 under the Public
Utility Holding Company Act of 1935, as amended, that the
transactions described below, which were proposed by System
Energy Resources, Inc. ("System Energy"), Entergy Corporation
("Entergy"), Entergy Arkansas, Inc., Entergy Louisiana, Inc.,
Entergy Mississippi, Inc. and Entergy New Orleans, Inc.
(collectively, the "System Operating Companies") in Post-
Effective Amendment No. 11 in the above file (the "Application
Declaration"), have been carried out in accordance with the terms
and conditions of, and for the purposes  represented by, the
Application-Declaration and pursuant to the order of the
Securities and Exchange Commission with respect thereto dated
November 6, 1996 (Release No. 35-26601).

     On December 20, 1999, letters of credit in the amounts of
$156,885,463.65 and $36,061,469.99 (the "LOCs") were issued to
RCMC Del., Inc. and Textron Financial Corporation, respectively
(the "Equity Participants") by the Bank of Tokyo-Mitsubishi,
Ltd., Los Angeles Branch (the "Funding Bank"), pursuant to the
Amended and Restated Reimbursement Agreement dated as of December
20, 1999 among System Energy, The Chase Manhattan Bank, (the
"Administrating Bank"), the Funding Bank, the Union Bank of
California NA (the "Documentation Agent") and the other banks
named therein (collectively, the "Participating Banks").  The
LOCs replaced outstanding letters of credit in the amounts of
$148,719,125.41 and $34,946,720.00, issued by the Funding Bank,
which had been held by the Equity Participants, and were canceled
on December 20, 1999.

     Effective December 20, 1999, the annual fee to be paid to
the Funding Bank is 0.10%; the annual fee to be paid to the
Administrating Bank is $35,000 (0.018%); and the annual fees to
be paid to the Participating Banks is 1.25%; for an aggregate of
1.368% of the maximum amount of the LOCs in annual fees.

     System Energy paid extension fees of $438,954.27 (.227% of
the maximum amount of the LOCs) to the Funding Bank; $200,000
(.104% of the maximum amount of the LOCs) to the Administrating
Bank; $75,000 (.039% of the maximum amount of the LOCs) to the
Documentation Agent; and $783,261.20 (.406% ) of the maximum
amount of the LOCs to the Participating Banks.

     As described in the Application-Declaration, the System
Operating Companies joined with System Energy and the
Administrating Bank in entering into a Thirty-third Assignment of
Availability Agreement, Consent and Agreement, and Entergy joined
with System Energy and the Administrating Bank in entering into a
Thirty-third Supplementary Capital Funds Agreement and
Assignment, each to secure the banks participating in the LOCs.

     In addition to those described above, the fees, commissions
and expenses paid or incurred, directly or indirectly, in
connection with the transactions proposed in the Application-
Declaration, are estimated to aggregate not more than $150,000,
including $45,000 for fees of counsel for System Energy, Entergy
and the System Operating Companies, $85,000 for fees of counsel
for the banks, $10,000 for fees of Entergy Services, Inc. and
$10,000 for miscellaneous expenses.

     Attached hereto and incorporated by reference, are the
constituent documents to the transactions in definitive form.

Exhibit B-1(b) -  Amended and Restated Reimbursement Agreement
Exhibit B-2(b) -  Thirty-third Assignment of Availability
                  Agreement, Consent and Agreement
Exhibit B-3(b) -  Thirty-third Supplementary Capital Funds
                  Agreement and Assignment

     IN WITNESS WHEREOF, the Company has caused this certificate
to be executed this 3rd day of March 2000.

                             System Energy Resources, Inc.
                             Entergy Corporation
                             Entergy Arkansas, Inc.
                             Entergy Louisiana, Inc.
                             Entergy Mississippi, Inc.
                             Entergy New Orleans, Inc.


                             By:      /s/ Steven C. McNeal
                                      Steven C. McNeal
                                     Vice President and
                                         Treasurer