Unassociated Document
DELTA
MUTUAL, INC.
14362
North Frank Lloyd Wright Blvd., Suite 1103
Scottsdale,
AZ 85260
December
28, 2010
Securities
and Exchange Commission
Washington,
D.C. 20549
SEC
Comment Letter dated December 21, 2010
Form
10-K/A for the year ended December 31, 2009
Filed
July 21, 2010
Form 10-Q
for the fiscal quarter ended September 30, 2010
File No.
000-30563
Dear
Sir/Madam:
Delta Mutual, Inc. (the “Company”) on
December 27, 2010 requested a an extension until January 31, 2011 to reply to
your comment letter dated December 21, 2010 (“Comment Letter”), on the captioned
filings under the Securities Exchange Act of 1934, as amended.
This is to confirm that the Company has
agreed in discussions with the Commission staff to an extension to January 21,
2011 of the response date for the Comment Letter, with the ability of the
Company to request additional time to respond if it is unable to complete its
response by this extension date.
Sincerely,
/s/
Daniel Peralta
Daniel
Peralta
Chief
Executive Officer
Delta
Mutual, Inc.