<PAGE>
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
___________________________________________
:
In the Matter of :
:
COLUMBUS SOUTHERN POWER COMPANY :
SIMCO INC. :
215 North Front Street : CERTIFICATE OF
Columbus, OH 43215 : NOTIFICATION
:
File No. 70-8463 :
:
Public Utility Holding Company Act of 1935 :
___________________________________________:
THIS IS TO CERTIFY THAT COLUMBUS SOUTHERN POWER COMPANY and
SIMCO INC., in accordance with the terms and conditions of, and
for the purposes represented by, the Application - Declaration
herein and the Order of the Securities and Exchange Commission
with respect thereto, dated October 28, 1994, HCAR No. 26152,
have carried out the transaction set forth below:
1. On November 21, 1994, the Board of Directors of Simco
Inc. declared due and payable dividends on its Common Shares out
of paid-in capital of $299,700 to its parent, Columbus Southern
Power Company.
COLUMBUS SOUTHERN POWER COMPANY
SIMCO INC.
November _22_, 1994 By____/s/ G. P. Maloney_________
Vice President
[94FN0035.CSP]
