-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
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MIC-Info: RSA-MD5,RSA,
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 zU3eWI4dMi/MmzCb4JgKrg==

<IMS-DOCUMENT>0000044570-94-000013.txt : 19940322
<IMS-HEADER>0000044570-94-000013.hdr.sgml : 19940322
ACCESSION NUMBER:		0000044570-94-000013
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19940316
ITEM INFORMATION:		4
ITEM INFORMATION:		7
FILED AS OF DATE:		19940321

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTERGY CORP/DE
		CENTRAL INDEX KEY:			0000893928
		STANDARD INDUSTRIAL CLASSIFICATION:	4911
		IRS NUMBER:				721229752
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-11299
		FILM NUMBER:		94517092

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 61000
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70161
		BUSINESS PHONE:		5045295262

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENTERGY GSU HOLDINGS INC
		DATE OF NAME CHANGE:	19931115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARKANSAS POWER & LIGHT CO
		CENTRAL INDEX KEY:			0000007323
		STANDARD INDUSTRIAL CLASSIFICATION:	4911
		IRS NUMBER:				710005900
		STATE OF INCORPORATION:			AR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	000-00375
		FILM NUMBER:		94517093

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 551
		STREET 2:		40TH FLOOR
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72203
		BUSINESS PHONE:		5013774000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 551
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOUISIANA POWER & LIGHT CO /LA/
		CENTRAL INDEX KEY:			0000060527
		STANDARD INDUSTRIAL CLASSIFICATION:	4911
		IRS NUMBER:				720245590
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-08474
		FILM NUMBER:		94517094

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 61000
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70161
		BUSINESS PHONE:		5045953100

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MISSISSIPPI POWER & LIGHT CO
		CENTRAL INDEX KEY:			0000066901
		STANDARD INDUSTRIAL CLASSIFICATION:	4911
		IRS NUMBER:				640205830
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	000-00320
		FILM NUMBER:		94517095

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 1640
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39215-1640
		BUSINESS PHONE:		6019692311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW ORLEANS PUBLIC SERVICE INC
		CENTRAL INDEX KEY:			0000071508
		STANDARD INDUSTRIAL CLASSIFICATION:	4931
		IRS NUMBER:				720273040
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	000-05807
		FILM NUMBER:		94517096

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 61000
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70161
		BUSINESS PHONE:		5045953100

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYSTEM ENERGY RESOURCES INC
		CENTRAL INDEX KEY:			0000202584
		STANDARD INDUSTRIAL CLASSIFICATION:	4911
		IRS NUMBER:				720752777
		STATE OF INCORPORATION:			AR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-09067
		FILM NUMBER:		94517097

	BUSINESS ADDRESS:	
		STREET 1:		ECHELON ONE
		STREET 2:		1340 ECHELON PKWY
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39213
		BUSINESS PHONE:		6019849000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 31995
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39286-1995

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MIDDLE SOUTH ENERGY INC
		DATE OF NAME CHANGE:	19860803
</IMS-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<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 earliest event reported) March 21, 1994
                                              (March 16, 1994)


Commission      Registrant, State of Incorporation,    IRS Employer
File Number     Address and Telephone Number           Identification No.
                                                       
1-11299         ENTERGY CORPORATION                    13-5550175
                (a Delaware corporation)               
                225 Baronne Street                     
                New Orleans, Louisiana 70112           
                Telephone (504) 529-5262               
                                                       
1-10764         ARKANSAS POWER & LIGHT COMPANY         71-0005900
                (an Arkansas corporation)              
                425 West Capitol Avenue, 40th Floor    
                Little Rock, Arkansas 72201            
                Telephone (501) 377-4000               
                                                       
1-8474          LOUISIANA POWER & LIGHT COMPANY        72-0245590
                (a Louisiana corporation)              
                639 Loyola Avenue                      
                New Orleans, Louisiana 70113           
                Telephone (504) 569-4000               
                                                       
0-320           MISSISSIPPI POWER & LIGHT COMPANY      64-0205830
                (a Mississippi corporation)            
                308 East Pearl Street                  
                Jackson, Mississippi 39201             
                Telephone (601) 969-2311               
                                                       
0-5807          NEW ORLEANS PUBLIC SERVICE INC.        72-0273040
                (a Louisiana corporation)              
                639 Loyola Avenue                      
                New Orleans, Louisiana 70113           
                Telephone (504) 569-4000               
                                                       
1-9067          SYSTEM ENERGY RESOURCES, INC.          72-0752777
                (an Arkansas corporation)              
                Echelon One                            
                1340 Echelon Parkway                   
                Jackson, Mississippi 39213             
                Telephone (601) 984-9000               

<PAGE>

Item 4.  Changes in Registrant's Certifying Accountant

      In  1993, proposals were requested from qualified firms  of
certified  public accountants to perform audit services beginning
in  1994  for Entergy Corporation and its subsidiaries  (Arkansas
Power  &  Light Company, Gulf States Utilities Company, Louisiana
Power  &  Light Company, Mississippi Power & Light  Company,  New
Orleans Public Service Inc., and System Energy Resources,  Inc.).
On  March  16,  1994, the firm of Deloitte & Touche was  notified
that  the  firm  of  Coopers & Lybrand was selected  as  the  new
independent  accountants  as  a  result  of  this  process.   The
decision  to  change  accountants  was  approved  by  the   Audit
Committee of the Board of Directors of Entergy Corporation.   The
firm  of  Deloitte  & Touche served as independent  auditors  for
Entergy  Corporation and its subsidiaries, excluding Gulf  States
Utilities Company for the years ended December 31, 1993 and 1992.
The  firm  of Deloitte & Touche had acted for Entergy Corporation
and its subsidiaries, excluding Gulf States Utilities Company, in
this  capacity since the Corporation's organization in 1949.   It
had  also  acted  in  a  similar  capacity  since  1932  for  the
Corporation's  operating subsidiaries except  for  System  Energy
Resources,  Inc. for which it had acted since that  corporation's
formation in 1974.

      The  Independent Auditors' Reports of Deloitte & Touche  on
the  consolidated financial statements of Entergy Corporation and
subsidiaries  and  the financial statements of Arkansas  Power  &
Light Company, Louisiana Power & Light Company, Mississippi Power
&  Light  Company,  New Orleans Public Service Inc.,  and  System
Energy Resources, Inc. as of December 31, 1993 and 1992, and  for
each  of  the three years in the period ended December  31,  1993
each   expressed  an  unqualified  opinion,  and  as  to  Entergy
Corporation  includes explanatory paragraphs as to  uncertainties
because  of certain regulatory and litigation matters and  as  to
System  Energy Resources, Inc. includes an explanatory  paragraph
as  to  an  uncertainty  resulting from a regulatory  proceeding.
There  were  no reportable events (as defined in Regulation  S-K,
Item 304(a)(1)(v)) or disagreements with Deloitte & Touche on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure that were not resolved
to  the  satisfaction of Deloitte & Touche, during the  past  two
fiscal years and through March 16, 1994.

      The  firm  of  Coopers & Lybrand has acted  as  independent
accountants   since   1933   for  the   Corporation's   operating
subsidiary, Gulf States Utilities Company.


Item 7.  Exhibits

     16 -     Letter  from Deloitte & Touche regarding change  of
        certifying independent accountants.
                                
<PAGE>
                                
                            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.

                                Entergy Corporation


                                By:     /s/ Lee W. Randall
                                            Lee W. Randall
                                Vice President and Chief Accounting Officer


                                Arkansas Power & Light Company
                                Louisiana Power & Light Company
                                Mississippi Power & Light Company
                                New Orleans Public Service Inc.
                                System Energy Resources, Inc.


                                By:     /s/ Lee W. Randall
                                            Lee W. Randall
                                Vice President, Chief Accounting Officer
                                       and Assistant Secretary


Dated:  March  21, 1994

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<DESCRIPTION>EXHIBIT 16
<TEXT>

                                                       Exhibit 16




March 21, 1994

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of the Form 8-
K  of  Entergy  Corporation,  Arkansas  Power  &  Light  Company,
Louisiana  Power  &  Light  Company, Mississippi  Power  &  Light
Company,  New  Orleans  Public Service Inc.,  and  System  Energy
Resources, Inc., dated March 21, 1994.

Yours truly,


/s/ Deloitte & Touche

Deloitte & Touche


</TEXT>
</DOCUMENT>
</IMS-DOCUMENT>
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