| 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 small business issuer'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/                Martin G. Chilek    |
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|                                   | Martin                G. Chilek        |
|                                   | Chief                Financial Officer |

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