SOUTHERN CO, RW, 1994-07-12

SOUTHERN CO
RW, 1994-07-12
ELECTRIC SERVICES

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                             SOUTHERN COMPANY SERVICES, INC.
                                64 PERIMETER CENTER EAST
                                 ATLANTA, GEORGIA 30346



             July 12, 1994





                                  THE SOUTHERN COMPANY    
                               Form U-1 - File No. 70-8437


             Securities and Exchange Commission
             Washington, D. C. 20549

             Ladies and Gentlemen:

             On July 5, 1994 as a result of not using the designation
             "U-1/A" in the header information of the electronic filing, we
             inadvertently filed Amendment No. 1 to File No. 70-8421 as a
             new Form U-1.  As result File No. 70-8437 was assigned as a
             new Form U-1 proceeding.  The purpose of this correspondence
             is to delete the previously filed information from File No.
             70-8437.

             Yours very truly,



             Wayne Boston<PAGE>