SOUTHERN STATES POWER CO INC
8-K, 1999-08-10
BLANK CHECKS
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             U.S. SECURITIES AND EXCHANGE COMMISSION

                    Washington, D.C.  20549


                           FORM 8-K

                        CURRENT REPORT


                Pursuant to Section 13 or 15(d) of
                the Securities Exchange Act of 1934


                  Date of Report:  August 2, 1999
          (date of earliest event reported):  July 26, 1999



                SOUTHERN STATES POWER COMPANY, INC.
                -----------------------------------
      (Exact name of registrant as specified in its charter)


                            DELAWARE
                            --------
          (State or other jurisdiction of incorporation)


      0-29356                                   33-0312389
- --------------------                       -------------------
(Commission File No.)                        (IRS Employer
                                           Identification No.)

            830 Havens Road
         Shreveport, Louisiana                     71107
- ----------------------------------------         ---------
(Address of principal executive offices)         (Zip code)



        Registrant's telephone number, including area code:
                        (318) 221-5703






<PAGE>



Item 4.  Change in Registrant's Certifying Accountant

     On July 26,  1999,  Gary A. Case,  CPA,  resigned his positoin as principal
certifying  accountant  to the Company.  During the past two years,  none of the
principal  acccountant's  reports  on the  financial  satements  of the  Company
contained an adverse  opinion or a disclaimer  of opinion,  or was  qualified or
modified as to uncertainty,  audit scope, or accounting principles. The decision
to change  accountants  was  approved by the Board of  Directors.  There were no
disagreements with the former accountant on any level. The former accountant was
unable  to  manage  the  accounting  requirements  of the  Company  due to  time
constraints.  On July 27,  1999,  the  Company  engaged  the firm of  Stonefield
Josephson of Santa Monica, California,  speficially Sam Wild and Neil Prasad, to
serve as principal certifying accountants.

Item 7(c).  Exhibits

     Number          Exhibit

     16.0            Letter of Registrant's independent certified
                     accountant, Gary A. Case



<PAGE>




                            SIGNATURES

     Pursuant to the  requirements  of the  Securities  Exchange Act of 1934 the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                              SOUTHERN STATES POWER COMPANY, INC.


                              By: s/Heber C. Bishop
                                 --------------------------------
                                 Heber C. Bishop,
                                    President

Dated:     August 2, 1999




<PAGE>



                       SOUTHERN STATES POWER COMPANY, INC.

                      -------------------------------------

                                  EXHIBIT 16.0

                      -------------------------------------

                               ACCOUNTANT'S LETTER

                      -------------------------------------


<PAGE>


Gary A. Case
Certified Public Accountant
3230 E. Imperial Highway, Ste. 200
Brea, California 92821                                                    Member
Tel:  714/986-1959                                    California Society of CPAs
Fax:  714/986-1966                            Licensed in California and Florida
- --------------------------------------------------------------------------------


August 3, 1999



Securities and Exchange Commission
 450 5th Street, N.W.
Washington, D.C.  20549



We would  like to  inform  you that we have  read the  disclosures  provided  by
Southern States Power Company, Inc. (Comm. Number 0-29536) in its filing of form
8-K dated  August 2, 1999 and that  there  are no  disagreements  regarding  the
statements made under Item 4-Changes in Registrant's Certifying Accountant.


Sincerely,
Gary A. Case, CPA


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