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