| 1.  | I      have reviewed this quarterly report on Form 10-Q/A of Delta      Mutual,  Inc.; |
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| 2.  | Based      on my knowledge, this report does not contain any untrue      statement  of material fact or omit to state a material fact      necessary to make the  statements made, in light of the      circumstances under which such statements  were made, not      misleading with respect to the period covered by      this  report; |
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| 3.  | Based      on my knowledge, the financial statements, and other      financial  information included in this report, fairly present      in all material  respects the financial condition, results of      operations and cash flows of  the registrant as of, and for, the      periods presented in this report; |
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| 4.  | The      registrant's other certifying officer(s) and I are responsible      for  establishing and maintaining disclosure controls and      procedures (as  defined in Exchange Act Rules 13a-15(e) and      15d-15(e)) and internal controls  over financial reporting (as      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant      and have: |
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|  | a)  | designed      such disclosure controls and procedures, or caused      such  disclosure controls and procedures to be designed under      our  supervision, to ensure that material information relating      to the  registrant, including its consolidated subsidiaries, is      made known  to  us by others within those entities,      particularly during the period  in which this report is being      prepared; |
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|  | (b)  | designed      such internal control over financial reporting, or caused  such      internal control over financial reporting to be designed      under  our supervision, to provide reasonable assurance      regarding the  reliability of financial reporting and the      preparation of financial  statements for external purposes in      accordance with generally  accepted accounting      principles; |
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|  | (c)  | evaluated      the effectiveness of the registrant's disclosure controls      and  procedures and presented in this report our conclusions      about the  effectiveness of the disclosure controls and      procedures, as of the  end of the period covered by this report      based on such evaluation; and |
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|  | (d)  | disclosed      in this report any change in the registrant’s internal  control      over financial reporting that occurred during the      Company's  most recent fiscal quarter (the Company's fourth      quarter in the case  of an annual report) that has materially      affected, or is reasonably  likely to materially affect, the      registrant's internal control over  financial reporting;      and |
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| 5.  | The      registrant's other certifying officer(s) and I have disclosed, based onour      most recent evaluation of internal control over financial      reporting,  to the registrant's auditors and the audit committee      of the small business  issuer's board of directors (or persons      performing the equivalentfunctions): |
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|  | (a)  | all      significant deficiencies and material weaknesses in the      design  or operation of internal control over financial      reporting which are  reasonably likely to adversely affect the      registrant's ability to  record, process, summarize and report      financial information; and |
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|  | (b)  | any      fraud, whether or not material, that involves management      or  other employees who have a significant role in the      registrant's  internal control over financial      reporting. |
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| Date:      December 16, 2008 | /s/ Martin G. Chilek         |
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|                         | Martin      G. Chilek        |
|                         | Chief      Financial Officer |

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