MISSISSIPPI POWER CO
U-12-IB, 2000-01-31
ELECTRIC SERVICES
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                       SECURITIES AND EXCHANGE COMMISSION

                                Washington, D.C.

                          Three year period ending 2002


                      FORM U-12(I)-B (THREE-YEAR STATEMENT)

  Statement Pursuant to Section 12(i) of Public Utility Holding Company Act of
     1935 by a Person Regularly Employed or Retained by a Registered Holding
        Company or a Subsidiary Thereof and Whose Employment Contemplates
                Only Routine Expenses as Specified in Rule 71(b)

  (To be filed in DUPLICATE. If acknowledgment is desired, file in triplicate)

         1.  Name and business address of person filing statement.
                L. R. Boyd
                1310 25th Avenue
                Gulfport, MS  39501

         2.  Names  and  business addresses of any persons through whom the
undersigned proposes to act in matters included within the exemption provided by
paragraph (b) of Rule U-71.

                None

         3.  Registered holding companies and subsidiary companies by which
the undersigned is regularly employed or retained.

                Southern Company and all its subsidiaries.

         4. Position or  relationship  in which the  undersigned  is employed or
retained  by each of the  companies  named in item 3, and brief  description  of
nature of services to be rendered in each such position or relationship.

                The  undersigned  is  a  member  of  the  firm  Eaton  and
                Cottrell,  P.A.,  general  counsel  of  Mississippi  Power
                Company. He files this statement on behalf of said Company
                or  any  affiliated  company  before  the  Securities  and
                Exchange   Commission   or   Federal   Energy   Regulatory
                Commission  or any  member,  officer or  employee  of such
                commissions or before any member or committee of Congress,
                which may  include,  among other  things,  proceedings  in
                connection  with the Public  Utility  Holding  Company and
                Federal Energy Regulatory Commission Acts or in connection
                with legislation.

         5. (a) Compensation  received  during the prior  reporting  period and
estimated to be received over the next two calendar years by the  undersigned or
others, directly or indirectly,  for services rendered by the undersigned,  from
each of the  companies  designated  in item 3. (Use column (a) as  supplementary
statement only.)

                                 Salary or other
                                  compensations

Name of recipient                        to be            Person or company from
                          received     received           whom received or to be

                              (a)           (b)
Eaton & Cottrell, P. A.  $5,972,710.98*     **    Mississippi Power Company


            (b)  Basis for compensation if other than salary.

          6. (To be answered in supplementary statement only.) Expenses incurred
by the  undersigned  or any person  named in item 2, above,  during the calendar
year in  connection  with the  activities  described  in item 4, above,  and the
source or sources of reimbursement for same.

            (a) Total amount of routine expenses charged to client:$ 0

            (b) Itemized list of all other expenses:





(Date) 1/21/2000                       (Signed) /S/ L. Boyd
                                                    L. Boyd


    *Includes legal fees and expenses
  **Subject to billing



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