EXHIBIT 10.27

NATIONSBANK [LETTERHEAD]

March 18, 1998

Dr. Steven R. Matzkin, President and CEO
Mr. David Nichols
Dental Care Alliance, Inc.
1343 Main Street, Suite 700
Sarasota, Florida 34236

                                  CONFIDENTIAL

Dear Dr. Matzkin and Mr. Nichols:

We are pleased to inform you that NationsBank has committed to provide the
credit facility discussed below. This commitment letter is confidential and is
provided for review by the borrower and his advisers. Its contents are not to be
disclosed beyond those individuals for whom it is intended.

BORROWER:                 Dental Care Alliance, Incorporated

GUARANTORS:               All future and current subsidiaries

LOAN AMOUNT:              This loan amount will be a total of $15,000,000

PURPOSE:                  To provide funds for the acquisition of dental
                          practices and working capital uses in a revolving line
                          of credit facility.

MATURITY:                 The loan will be for one year, at which time it may
                          be renewed on an annual basis.

SECURITY:                 Pledge of all assets of Borrower and Subsidiaries.
                          Pledge of all management services agreements, common
                          and preferred stock or partnership interests of
                          subsidiaries of

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                          Borrower, current and hereafter acquired. To be
                          specifically agreed upon between borrower and bank in
                          the closing documents

INTEREST RATE:            The borrower shall have NationsBank floating LIBOR
                          rate + 175 basis point spread, which rate will be
                          calculated on a daily basis. Interest will be paid on
                          a monthly basis.

FEES:                     1) A one time origination fee of 1/4 of 1% of the
                          loan amount will be paid by the borrower at the time
                          of loan closing.

                          2) An unused fee of 1/4 of 1% will be paid quarterly
                          on amounts not drawn on the line.

REPAYMENT:                The loan amount will be on a revolving basis, allowing
                          the borrower to draw on the line of credit, and
                          repay on the line throughout the life of the loan. The
                          principal portion of the loan is due at maturity,
                          which is one year from closing.

FINANCIAL COVENANTS:      All financial covenants are tested Quarterly on a
                          rolling four quarter basis:

                          FIXED CHARGE COVERAGE: At all times during the loan
                          period, Borrower will maintain a minimum Fixed Charge
                          Coverage ratio of 1.50 to 1.00. The coverage will be
                          defined as EBITDA + Operating Lease Expense - Actual
                          Capital Expenditures, all divided by Interest Expense
                          + Operating Lease Expense + CMLTD based on actual
                          CMLTD + CMLTD based on imputed amortization of 7
                          years on this facility.

                          Capital Expenditures for the purpose of the
                          calculation are defined as those capital expenditures
                          incurred during the normal course of operating the
                          business, and do not include amounts incurred in the
                          purchase of contracts related to the service
                          agreements with the P.A.s.

                          TOTAL LIABILITIES TO EBITDA: Total Liabilities /
                          EBITDA at all times will not exceed 2.0. The ratio
                          will be measured on a historical rolling four
                          quarters + verifiable proforma acquisition EBITDA for
                          the trailing four quarters, adjusted

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                          to show current contracts, less those amounts counted
                          twice.

                          TOTAL LIABILITIES TO TANGIBLE NET WORTH: At all times
                          during the loan period, Borrower will maintain the
                          ratio at a maximum of 1.00 times.

                          LIQUIDITY MINIMUM: At all times during the loan
                          period, Borrower will maintain liquidity in an amount
                          greater than $2,500,000.

                          LINE USAGE: At all times during the loan period, the
                          Borrower must receive prior approval from the bank for
                          funding of acquisitions on the line of credit in
                          excess of $2,500,000 at any one time, and in excess
                          of $5,000,000 in any one quarter.

                          A proforma compliance certificate demonstrating
                          compliance with all loan covenants discussed herein is
                          to be delivered prior to funding for acquisitions.

REPORTING:                Company Annual Unqualified Audits, 10-K, and
                          Quarterly, 10-Q, reports shall be submitted to Lender
                          within 120 days from year end (10-K), and 45 days
                          from each quarter end (10-Q).

EXPENSES:                 The borrower shall be responsible and liable for all
                          costs and expenses incurred in connection with the
                          Loan, pre- and post-closing, including but not
                          limited to loan fees, documentary stamp, and
                          intangible taxes. Borrower shall reimburse NationsBank
                          for all such costs and expenses.

OTHER TERMS AND
CONDITIONS:               Going forward, results for newly purchased practices
                          may be annualized using the respective purchase date
                          as a starting point once the practices have been
                          owned and/or operated by Dental Care Alliance for a
                          full quarter.

                          No additional direct or indirect debt will be incurred
                          or assumed except during the ordinary course of
                          business, and will not exceed $500M in aggregate.
                          Seller financing notes will be exempt from this
                          condition.

                          Other, non-financial covenants will be included in
                          the loan agreement which will include, but are not
                          limited to:

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                          1) Bank review of 1997 Unqualified Audit

                          2) Bank review of any outstanding loans inclusive of
                          existing and future debt in conjunction with
                          acquisitions. Said debt would be cross defaulted with
                          Bank debt, where deemed material, as negotiated in
                          in closing documents.

CONDITIONS PRECEDENT:     Negotiation of Closing Documents

THE TERMS CONTAINED IN THE TERM SHEET DO NOT PURPORT TO BE THE COMPLETE TERMS
AND PROVISIONS OF ANY LOAN AGREEMENT WHICH IS FURTHER SUBJECT TO COMPLETION OF
LENDERS DUE DILIGENCE AND CREDIT APPROVAL.

We thank you for your business, and are looking forward to continuing to build
our mutually beneficial relationship.

Sincerely,

/s/ J. DOUGLAS DIVIRGILIO
    ----------------------------
    J. Douglas DiVirgilio
    Senior Vice President

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                            APPROVAL AND ACCEPTANCE

The undersigned Borrower and Individuals hereby acknowledges receipt of the
foregoing commitment and by execution hereof accepted such proposal and agree to
the terms and conditions set forth therein. Borrower's and Individuals'
acceptance of this Commitment constitutes their unconditional agreement to pay
all fees, commissions, costs, charges, taxes and other expenses incurred by Bank
in connection with the commitment and the making of the Loan, whether or not
the Loan closes.

Approval and accepted this 18th day of March, 1998.

DENTAL CARE ALLIANCE, INCORPORATED
a Delaware Corporation

By: /s/ DR. STEVEN R. MATZKIN                03/18/98
    ----------------------------             ------------
        Dr. Steven R. Matzkin,               Date
        It's President and
        Chief Executive Officer

By: /s/ DAVID NICHOLS                        03/18/98
    ----------------------------             ------------
        Mr. David Nichols                    Date
        It's Chief Financial
        Officer

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