www.psc.state.fl.us - /library/filings/2011/09056-2011/Support/110138.Exhibit138/Non-Confidential for PODS 1-74 Disk II/Non-Confidential/OPC POD_004-005/C/C-3/

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 7/25/2011  8:31 PM       115200 C-3 - Regulatory.xls
  8/9/2011 12:24 PM        32256 PPCC COS factors.xls
 8/10/2011  4:46 PM       148480 PY & HY COS factors for NOI adj v12.xls