EXHIBIT 15(a)
Arthur Andersen
November 7, 2000
Alabama Power Company
600 North 18th Street
Birmingham, Alabama 35291
Ladies and Gentlemen:
We are aware that Alabama Power Company has incorporated by reference in
Registration Statement 333-67453 its Form 10-Q for the quarter ended September
30, 2000 which includes our report on Alabama Power Company dated November 7,
2000 covering the unaudited interim financial information contained therein.
Pursuant to Regulation C of the Securities Act of 1933 (the "Act"), such report
is not considered a part of the Registration Statement prepared or certified by
our firm or a report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act.
Very truly yours,
/s/ Arthur Andersen LLP
