0001144204-11-003360.txt : 20120404 0001144204-11-003360.hdr.sgml : 20120404 20110121155041 ACCESSION NUMBER: 0001144204-11-003360 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELTA MUTUAL INC CENTRAL INDEX KEY: 0001112985 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 141818394 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14362 N FRANK LLOYD WRIGHT BLVD., S.1103 CITY: SCOTTSDALE, STATE: AZ ZIP: 85260 BUSINESS PHONE: 602-477-5809 MAIL ADDRESS: STREET 1: 14362 N FRANK LLOYD WRIGHT BLVD., S.1103 CITY: SCOTTSDALE, STATE: AZ ZIP: 85260 CORRESP 1 filename1.htm Unassociated Document
DELTA MUTUAL, INC.
14362 North Frank Lloyd Wright Blvd., Suite 1103
Scottsdale, AZ 85260

January 21, 2011

Securities and Exchange Commission
Washington, D.C. 20549
 
  RE:
Delta Mutual, Inc.
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:

We have discussed with the Commission staff extending the due date of the comment response letter of Delta Mutual, Inc. (the “Company”) to the comments set forth in your comment letter (“Comment Letter”) dated December 21, 2010 on the Company’s Form 10-K/A for the year ended December 31, 2009 and its Form 10-Q for the quarterly period ended September 30, 2010, filed under the Securities Exchange Act of 1934, as amended.

The originally agreed due date of the Company’s responses to the Comment Letter is the date of this correspondence, and the Company on January 19, 2011 had communicated with the staff that it would be unable to complete all responses by January 21, 2011. The Company agreed to file the responses to the Comment Letter no later than February 4, 2011, and also that it would make all efforts to complete these responses and file at an earlier date.

Sincerely,

DELTA MUTUAL, INC.

By: /s/ Daniel Peralta
Daniel Peralta
Chief Executive Officer