| 1. | I                  have reviewed this quarterly report on Form 10-Q 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                  on   our most recent evaluation of internal control over                  financial reporting, to the registrant's auditors and the audit                  committee                  of the registrant’s board of directors (or persons performing the                  equivalent functions): |
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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:                  November 18, 2008 |   | /s/                  Malcolm W. Sherman   |
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|                                     |   | Malcolm                  W. Sherman       |
|                                     |   | Executive                  Vice President |

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