| 1. | ValuCorp      agrees to provide the services of Mr Michael Gilburd, ASA, MST, as acting      Intim Chief Finacial Officer of Delta Mutual, Inc. The parties acknowledge      that ValuCorp whose services are engaged is an independent contractor and      is not an employee of Delta Mutual, Inc. and is not subject to any      employee benefits or insurance. |
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| 2. | Said      Services shall begin starting with the month of November    2009. |
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| 3. | ValuCorp      shall be paid a monthy fee of US$5,000.00 per month on or about the      25th.      Of each month for that current month. If out of town travel isrmi4ed by      the 1st      company, to the 2nd.      company, then an additional $1,500, per day expenses shall be added to the      monthly charge. Further, ValuCorp acknowledges that it has received      payment covering the months of November and December 2009 as well as      prepayment for the months of January and February 2010. ValuCorp's      services shall include (but not limited to) those items, project and      responsibilities as listed in the attached schedule, marked "Schedule A"      and sub headed "CFO". The parties acknowledge that upon determination by      either party that effective March 1st      2010, either party may provide a 10 notice to either party of its      determination to cease said agreement without further compensation to      ValuCorp. It is further stated that during the contracted period, ValuCorp      (via Michael Gilburd) shall be permitted to "hold himself out to the      public" as the intrim CFO of Delta Mutual, Inc. ValuCorp has acknowledged      that weekly scheduled meetings with the Management of Delta Mutual, Inc.      are incorporated into the responsibility of this  agreement. |
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| 4. | This      Agreement is sets forth the entire agreement between the parties relating      to the subject matter hereof and stands in the place of any previous      agreement, whether oral or in writing. The parties agree that no amendment      to this Agreement shall be binding upon the parties unless it is in      writing and executed by bothparties. |
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| 5. | This      Agreement shall enure to the benefit of and be binding upon the respective      heirs, executors, administrators and assigns of each of the parties      hereto. |
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| 6. | This      Agreement may be executed in one or more counterparts, each of which when      so executed shall be deemed to be an original and such counterparts      together shall constitute one and the same  instrument. |
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| 7. | The      parties acknowledge that this Agreement may be negotiated and transmitted      between the parties by means of a facsimile machine and that the terms and      conditions agreed to are binding upon the parties. Upon the Agreement      being accepted, copies of the facsimile will be validated by both parties      forthwith. |
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| IN WITNESS WHEREOF this      Agreement has been executed by the parties hereto as of the date first      above written.  |   |
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|  | 1. | Create,      coordinate, and evaluate the financial programs and supporting information      systems of the company to include budgeting, tax planning, real estate,      and conservation of assets. |
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|  | 2. | Evaluate      joint venture agreements and monetaryvalue. |
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|  | 3. | Approve      and coordinate changes and improvements in automated financial and      management information systems for thecompany. |
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|  | 4. | Ensure      compliance with local, state, and federal reporting      requirements. |
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|  | 5. | Oversee      the approval and processing of revenue, expenditure, and position control      documents, budgets, salary updates, ledger, and account maintenance and      data entry. |
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|  | 6. | Coordinate      the preparation of financial statements, financial reports, special      analyses, and information reports. |
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|  | 7. | Develop      and implement finance, accounting, billing, and auditing      procedures. |
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|  | 8. | Establish      and maintain appropriate internal control  safeguards. |
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|  | 9. | Interact      with others in management to provide consultative support to planning      initiatives through financial and management analyses, reports, and      recommendations. |
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|  | 10. | Ensure      records systems are maintained in accordance with generally accepted      auditing standards. |
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|  | 11. | Develop      and direct the implementation of strategic business and/or operational      plans, projects, programs, andsystems. |
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|  | 12. | Assist      in obtaining the necessary licenses and insurance  required. |
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|  | 13. | Analyze      cash flow, cost controls, and expenses to guide business leaders. Analyze      financial statements to pinpoint potential weak  areas. |
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|  | 14. | Establish      and implement short- and long-range goals, objectives, policies, and      operating procedures. |
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|  | 15. | Serve      on planning and policy-makingcommittees. |
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|  | 16. | Other      duties as assigned. |
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|  | 17. | Represent      the company externally to media, government agencies, funding agencies,      and the general public. |
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|  | 18. | Recruit,      train, supervise, and evaluate additions to  staff. |
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