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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000092122-02-000046.txt : 20020415
<SEC-HEADER>0000092122-02-000046.hdr.sgml : 20020415
ACCESSION NUMBER:		0000092122-02-000046
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20020328
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
ITEM INFORMATION:		
FILED AS OF DATE:		20020401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN CO
		CENTRAL INDEX KEY:			0000092122
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				580690070
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03526
		FILM NUMBER:		02597460

	BUSINESS ADDRESS:	
		STREET 1:		270 PEACHTREE ST
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30303
		BUSINESS PHONE:		4045065000

	MAIL ADDRESS:	
		STREET 1:		270 PEACHTREE STREET
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30303
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>soform8-k.txt
<DESCRIPTION>FORM 8-K
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D. C. 20549


                                    FORM 8-K


                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)        March 28, 2002
                                                -------------------------------


                              THE SOUTHERN COMPANY
- -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


       Delaware                     1-3526                    58-0690070
- -------------------------------------------------------------------------------
(State or other jurisdiction    (Commission                 (IRS Employer
     of incorporation)          File Number)              Identification No.)


     270 Peachtree Street, NW, Atlanta, Georgia                       30303
- -------------------------------------------------------------------------------
     (Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code         (404) 506-5000
                                                     --------------------------


                                      N/A
- -------------------------------------------------------------------------------
  (Former name or former address, if changed since last report.)



<PAGE>


Item 4.     Changes in Registrant's Certifying Accountant.
            ---------------------------------------------

            On March 28, 2002, the Board of Directors of The Southern Company
(the "Company"), upon recommendation of its Audit Committee, decided not to
engage Arthur Andersen LLP ("Andersen") as the Company's principal public
accountants and engaged Deloitte & Touche LLP ("Deloitte & Touche") to serve as
the Company's principal public accountants for fiscal year 2002.

            Andersen's reports on the consolidated financial statements of the
Company and its subsidiaries for the two most recent fiscal years ended December
31, 2001 did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles.

            During the Company's two most recent fiscal years ended December 31,
2001 and the subsequent interim period through March 28, 2002, there were no
disagreements between the Company and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Andersen's satisfaction,
would have caused them to make reference to the subject matter of the
disagreement in connection with their reports; and there were no reportable
events as described in Item 304(a)(1)(v) of Regulation S-K.

            The Company provided Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of Andersen's letter, dated March
29, 2002, stating its agreement with such statements.

            During the Company's two most recent fiscal years ended December 31,
2001 and the subsequent interim period through March 28, 2002, the Company did
not consult Deloitte & Touche with respect to the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements, or any other matters or reportable events as set forth in Items
304(a)(2)(i) and (ii) of Regulation S-K.

Item 7.     Financial Statements, Pro Forma Financial Information and Exhibits.
            ------------------------------------------------------------------

            (c)    Exhibits.

                   Exhibit 16 -- Letter from Arthur Andersen LLP to the
                                 Securities and Exchange Commission dated
                                 March 29, 2002.



<PAGE>


Item 9.     Regulation FD Disclosure.
            ------------------------

            On March 28, 2002, the Company issued a press release related to the
replacement of its principal public accountants. The Company is furnishing the
press release as Exhibit 99 hereto for informational purposes only pursuant to
Regulation FD.

            Exhibit 99 --   Press release dated March 28, 2002 related to the
                            replacement of the Company's principal public
                            accountants.


                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                            THE SOUTHERN COMPANY


                                            By /s/W. Dean Hudson
                                              -------------------------------
                                               W. Dean Hudson
                                               Comptroller



April 1, 2002


</TEXT>
</DOCUMENT>
<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>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>soex99.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
                                                                Exhibit 99
NEWS

                                                               [LOGO]


Media Contact:    Laura Gillig
                  404.506.5333 or 866.506.5333
                  media@southerncompany.com
                  www.southerncompany.com
                                                               March 28, 2002


             Southern Company appoints Deloitte & Touche as auditor

ATLANTA - Southern Company (NYSE: SO) today announced that its Board of
Directors has appointed Deloitte & Touche LLP as the company's independent
auditor for 2002. Deloitte & Touche will replace Arthur Andersen LLP as the
independent auditor for the company.

The appointment of Deloitte & Touche was made by the Board of Directors on the
recommendation of its Audit Committee and concludes an evaluation process that
occurs annually.

"The board's decision to select Deloitte was influenced by the depth of that
firm's experience in the energy industry and the quality of the audit team that
will be dedicated to Southern Company going forward," said Gale Klappa, Southern
Company's chief financial officer.

The decision to change auditors was not the result of any disagreement between
the company and Arthur Andersen on any matter of accounting principles,
practices or financial disclosure. During its long tenure as the company's
independent auditor, Arthur Andersen provided quality service and demonstrated a
high level of professionalism, Klappa added.

With nearly four million customers and more than 34,000 megawatts of generating
capacity, Atlanta-based Southern Company (NYSE: SO) is the premier
super-regional energy company in the Southeast and a leading U.S. producer of
electricity. Southern Company owns five electric utilities, a fast-growing
competitive generation company and an energy services business, as well as fiber
optics and wireless communications. Southern Company brands are known for
excellent customer service, high reliability and retail electric prices that are
15 percent below the national average. Southern Company has been named No. 1 on
Fortune magazine's 2002 "Most Admired Company" list in the Electric and Gas
Utility industry. Southern Company has more than 500,000 shareholders, making
its common stock one of the most widely held in the United States. Visit the
Southern Company Web site at www.southerncompany.com.

                                                  # # #




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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