MISSISSIPPI POWER CO
35-CERT, 1995-03-21
ELECTRIC SERVICES
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                             SOUTHERN COMPANY SERVICES, INC.
                                64 PERIMETER CENTER EAST
                                 ATLANTA, GEORGIA 30346




             March 21, 1995


                                MISSISSIPPI POWER COMPANY   
                               Form U-1 - File No. 70-7904
                     FINAL CERTIFICATE OF NOTIFICATION UNDER RULE 24


             Securities and Exchange Commission
             Washington, D. C.  20549

             Ladies and Gentlemen:

             This is to inform the Commission that this will be the final
             certificate in connection with the above-referenced matter.  
             With respect to the shares of stock of WaterFurnace
             International, on December 29, 1994, the entire amount of
             stock (1,255,130 shares) owned by Mississippi Power Company
             was donated to two separate organizations.

             The only remaining open transaction between Mississippi Power
             Company and WaterFurnace International is the license
             agreement for LP3 technology.  Cancellation of this license
             agreement is currently being evaluated.

             Yours very truly,



             /s/  Wayne Boston<PAGE>


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