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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000065984-06-000168.txt : 20061106
<SEC-HEADER>0000065984-06-000168.hdr.sgml : 20061106
<ACCEPTANCE-DATETIME>20060605155349
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000065984-06-000168
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20060605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTERGY MISSISSIPPI INC
		CENTRAL INDEX KEY:			0000066901
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				640205830
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1204

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		308 EAST PEARL STREET
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201
		BUSINESS PHONE:		601-368-5000

	MAIL ADDRESS:	
		STREET 1:		308 EAST PEARL STREET
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MISSISSIPPI POWER & LIGHT CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<P><IMG SRC="a04706image6.gif" WIDTH=189 HEIGHT=66>&#9;&#9;&#9;&#9;&#9;&#9;</P>
<B><U><FONT SIZE=2 COLOR="#ff0000"><P ALIGN="JUSTIFY">&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;</P>
</B></U></FONT><P ALIGN="CENTER">ENTERGY MISSISSIPPI, INC.<br>
<FONT SIZE=3>308 East Pearl Street<br>
</FONT>Jackson, Mississippi 39201</P>

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<P>June 5, 2006</P>
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<P>Securities and Exchange Commission<br>
100 F Street, N.E.<br>
Washington, D.C. 20549</P>
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<TR><TD VALIGN="TOP">&nbsp;</TD>
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<P>Re:<B>&#9;<A NAME="ReturnCursorHere"></A>Entergy Mississippi, Inc. <BR>
Registration Statement on Form S-3<BR>
<U>File No. 333-132658 &#9;&#9;<BR>
</P>
</B></U><P>Ladies and Gentlemen:</P>

<P ALIGN="JUSTIFY">Entergy Mississippi, Inc. (the &quot;Registrant&quot;) filed the above-referenced Registration Statement on March 23, 2006 and filed a Pre-Effective Amendment No. 1 to the Registration Statement (the &quot;Amendment&quot;) on June 5, 2006.  </P>
<P ALIGN="JUSTIFY">The Registrant respectfully requests that the Securities and Exchange Commission (the &quot;Commission&quot;) accelerate the effectiveness of the above-referenced Registration Statement, as amended by the Amendment (the &quot;Amended Registration Statement&quot;), and permit the Amended Registration Statement to become effective as of 10:00 a.m. Eastern Standard Time on Wednesday, June 7, 2006 or as soon thereafter as practicable.  Pursuant to Rule 460 under the Securities Act, please be advised that no distribution of the preliminary prospectus forming part of the Amended Registration Statement was made. Please also be advised that the Registrant does not intend to rely on Rule 430A under the Securities Act in connection with the first offering under the Amended Registration Statement.</P>
<P ALIGN="JUSTIFY">In connection with this request, Registrant acknowledges that:</P>


<UL>
<LI>Should the Commission or the staff, acting pursuant to delegated authority, declare the Amended Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Amended Registration Statement;</LI>
<LI>The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Amended Registration Statement effective, does not relieve the Registrant from its full responsibility for the accuracy and adequacy of the disclosure in the Amended Registration Statement; and</LI>
<LI>The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</LI></UL>



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<P>Very truly yours,</P>

<B><P>ENTERGY MISSISSIPPI, INC.</P>
</B>
<P>&nbsp;</P>
<P>By <U>&#9;/s/ Steven C. McNeal&#9;&#9;<br>
</U>Name:  Steven C. McNeal<br>
Title:  Vice President and Treasurer</P>
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