| 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 accountingprinciples; |
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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 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:      December 16, 2008 | /s/  Malcolm W.      Sherman |
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|                         | Malcolm      W. Sherman                |
|                         | Executive      Vice President          |

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