ENTERGY ARKANSAS INC
35-CERT, 1996-07-23
ELECTRIC SERVICES
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                    UNITED STATES OF AMERICA
          BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C.
                                

       In the Matter of                          
                                       CERTIFICATE PURSUANT
    Entergy Arkansas, Inc.                  TO RULE 24
                                                 
       File No. 70-8001                          
                                                 
Public Utility Holding Company                   
                                                 
          Act of 1935                            


Entergy Arkansas, Inc.           Entergy Louisiana, Inc.
425 West Capitol Avenue          639 Loyola Avenue
Little Rock, Arkansas  72201     New Orleans, Louisiana  70113
                                 
Entergy Mississippi, Inc.        Entergy New Orleans, Inc.
308 East Pearl Street            639 Loyola Avenue
Jackson, Mississippi  39201      New Orleans, Louisiana  70113

                       System Fuels, Inc.
                         350 Pine Street
                     Beaumont, Texas  77701
                                

          This is to certify, pursuant to Rule 24 under the
Public Utility Holding Company Act of 1935, as amended, that
certain of the transactions proposed by Entergy Arkansas, Inc.
("EAI") in the Application-Declaration on form U-1 in the above
file, as amended, have been executed during the second quarter
1996 in accordance with the terms and conditions of, and for the
purposes represented by, the Application-Declaration and pursuant
to the order of the Securities and Exchange Commission
("Commission") with respect thereto dated June 13, 1995 (Release
No. 70-8001).

<PAGE>

          The following table describes the transactions that
have been executed by Entergy Arkansas Inc. ("EAI") during the
second quarter 1996.
                                
                               Date     Expiration  Number of   Rent
  Transaction/Party          Executed      Date     Railcars  Railcar/Mo.
- --------------------------  ----------  ----------  --------  -----------
Subleases
- ---------
Northern Indiana Public
 Service Company (NIPSCO)     05/08/96  04/30/97       218    $275 (net)


Assignment
- ----------

Exhibits and Financial Statements
- ---------------------------------
Leases:  All executed leases are similar to the Master Railcar
- ------   Lease submitted for reference January 10, 1996.

Assignments:
- -----------

<PAGE>
          IN WITNESS WHEREOF, Entergy Arkansas, Inc. has caused
this certificate to be executed this 23rd day of July, 1996.

                            Entergy Arkansas, Inc.
                            Entergy Louisiana, Inc.
                            Entergy Mississippi, Inc.
                            Entergy New Orleans, Inc.
                            
                            
                            By: /s/ William J. Regan, Jr.
                                William J. Regan, Jr.
                                Vice President and Treasurer
                                              


                                              
                            System Fuels, Inc.
                            
                            
                            By: /s/William J. Regan Jr.
                                William J. Regan, Jr.
                                Vice President, Treasurer and
                                Assistant Secretary
                            




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