<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>soex16.txt
<DESCRIPTION>ARTHUR ANDERSEN'S LETTER
<TEXT>
                                                                  Exhibit 16
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

March 29, 2002

Dear Sir/Madam:

We have read the first three paragraphs of Item 4 included in the Form 8-K dated
March 28, 2002, of Southern Company to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein

Very truly yours,

/s/ Arthur Andersen LLP
------------------------
Arthur Andersen LLP



Copies to:
Mr. H. Allen Franklin, CEO, Southern Company
Mr. Gale E. Klappa, CFO, Southern Company




</TEXT>
</DOCUMENT>
