Document:

Exhibit 10.27

                          INVESTMENT BANKING AGREEMENT

This Investment Banking Agreement (the "Agreement") is entered into June 17,
2005 by and between Delta Mutual, Inc. a Delaware corporation with its principal
office located at 111 North Branch Street, Sellersville, PA 18960 ("Delta"), and
T& T Vermoegensverwaltungs AG ("T&T"), with its principal office located at
Bahnhofstrasse 73, 8001, Zurich, Switzerland. Delta hereby retains and appoints
T&T on an exclusive basis so long as this Agreement is in full force and effect,
and T& T accepts such appointment to raise up to $3,500,000 in the form of two
sequential fundings as follows: (1) a One Million Five Hundred Thousand Dollar
($1,500,000) private placement called the "First Tranche"; and (2) a Two Million
Dollar ($2,000,000) private placement called the "Second Tranche".

      (1)   The First Tranche shall take the form of a private placement of
            $1,500,000, to be completed by July 31, 2005, of shares of the
            Common Stock (as defined below) of Delta at a price per share of
            thirty cents ($0.30), with accredited investors primarily in Europe.
            The purpose of the First Tranche is to provide Delta with working
            capital. Upon completion of the First Tranche, the investors will
            own approximately five million (5,000,000) shares of the outstanding
            common stock of Delta.

      (2)   The Second Tranche shall take the form of a private equity placement
            of up to $2,000,000, provided that Delta provides T&T with written
            notice, on or after July 31, 2005 of the amount of funding required
            in the Second Tranche. Upon such notification, T&T shall have one
            hundred twenty (120) days to complete the placement of additional
            shares of the Common Stock of Delta at a price per share of thirty
            cents ($0.30), with accredited investors primarily in Europe.

      (3)   As used herein, Common Stock shall mean shares of Delta's common
            stock that are deemed restricted securities as defined under Rule
            144 promulgated under the Securities Act of 1933, as amended, and
            that stock certificates representing the shares of Common Stock
            shall bear the appropriate restrictive legends.

T&T acknowledges that it is an independent contractor and is not an employee or
agent of Delta and shall not hold itself out as such employee or agent. T&T
further acknowledges that it has no authority or responsibility to enter into
any contracts or commitments on behalf of Delta. Any material T&T prepares and
distributes on behalf of Delta shall be subject to the Confidential Information
provisions contained in this Agreement and shall remain property of Delta. The
parties agree T&T shall perform its services herein on a best efforts basis.

COMPENSATION

Delta agrees to compensate T&T as described in this paragraph but only if
investors introduced by T& T actually provide funding to Delta. In such event,
Delta agrees to pay or cause to be paid a cash fee equal to twelve percent (12%)
of the cash proceeds received by Delta. The foregoing sentence notwithstanding,
T&T, at its sole option, may deduct any compensation due to it under this
section of the Agreement from the gross proceeds due to Delta from the placement
of private equity in accordance with this Agreement.

The foregoing paragraph notwithstanding, Delta is under no obligation to accept
any offer for investment brought to Delta by T&T and T&T acknowledges that it
cannot control any decisions made by Delta, including the decision by Delta (at
its sole discretion) to refuse any investors or investment proposals provided by
T&T under this Agreement.

TERM AND TERMINATION

The term of this Agreement shall be for a period of six (6) months from the date
hereof ("Initial Term"). This Agreement may be extended beyond the Initial Term
by the written consent of both parties. This Agreement may be terminated at any
time for cause, such as malfeasance, misfeasance, or the perception of lack of
best efforts on behalf of either party. Upon termination of this Agreement,
neither party shall have any liability or obligation to the other party,
provided however, that for a period of one (1) year following termination, Delta
will be responsible for the Compensation as provided herein to T&T, if Delta
consummates a funding transaction with a party introduced by T&T during the time
that this Agreement was in full force and effect, and which party was not
previously known to Delta as of the date of this Agreement.

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CONFIDENTIAL INFORMATION

Both parties, unless required by court order, statute or other regulation must
approve any publicity or disclosure of the business relationship between Delta
and T&T, in advance. During the course of the performance of services by T&T, it
may have access to, have disclosed to it, or otherwise obtain information, which
Delta identifies (in writing, by labeling or otherwise) as Confidential
Information ("Confidential Information"). T&T shall use such Confidential
Information solely in performance of its obligations under this Agreement and
shall not divulge it to, or use it for the benefit of any third party without
Delta's written consent. Information shall not be deemed confidential if such
information is: a) already known to T&T free of any restrictions at the time it
is obtained; b) subsequently learned from an independent third party free of any
restrictions; or c) available publicly.

DISPUTE RESOLUTION

The parties agree that all disputes arising out of or in connection with this
Agreement shall be finally settled by confidential, final and binding
arbitration in London, England, in the English language, under the Rules of
Arbitration of the International Chamber of Commerce by one or more arbitrators
appointed in accordance with the said Rules, except Delta and T&T shall retain
the right to seek injunctive and equitable relief for any actual or threatened
breach of the Confidential Information section of this Agreement in any state or
federal court of competent jurisdiction.

ENTIRE AGREEMENT

This Agreement supersedes all prior agreements between the parties and sets
forth the entire understanding between the parties with respect to the subject
matter herein. No amendments or modifications to this Agreement shall be binding
unless made in writing and signed by both parties.

CONTROLLING LAW

The laws of the Commonwealth of Pennsylvania, United States of America, shall
control the interpretation and enforcement of this Agreement.

The parties have executed this Agreement effective as of the date and year first
written above.

T&T Vermoegensverwaltungs AG (T&T)           Delta Mutual, Inc. (Delta)

By: /s/ Ivano Angelastri                     By: /s/ Peter F. Russo
    --------------------------                   --------------------------
    Ivano Angelastri                             Peter F. Russo
    President                                    President & CEO

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                                     Page 4THIS NOTE HAS NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED,
OR ANY STATE SECURITIES LAWS. THIS NOTE MAY NOT BE SOLD, OFFERED FOR SALE,
PLEDGED OR HYPOTHECATED UNTIL (i) A REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933, AS AMENDED (THE "ACT") SHALL HAVE BECOME EFFECTIVE WITH RESPECT
THERETO OR (ii) RECEIPT BY THE BORROWER OF AN OPINION OF COUNSEL REASONABLY
SATISFACTORY TO THE BORROWER TO THE EFFECT THAT REGISTRATION UNDER THE ACT IS
NOT REQUIRED IN CONNECTION WITH SUCH PROPOSED TRANSFER NOR IS IN VIOLATION OF
ANY APPLICABLE STATE SECURITIES LAWS.

                                     FORM OF
                               AMENDED & RESTATED
                       NON-NEGOTIABLE 12% PROMISSORY NOTE

$___________                                             As of February 29, 2004
                                                Amended & Restated June 24, 2005

      FOR VALUE RECEIVED, the undersigned, a21, Inc., having an address at 7660
Centurion Parkway, Jacksonville, Florida 32256 (the "Borrower") promises to pay
to the order of __________ (the "Lender"), at the office of Lender at
_________________or at such other place as Lender may from time to time
designate in writing, without offset or counterclaim, the principal sum of Eight
Hundred Thousand Dollars ($______), in lawful money of the United States of
America, on or before July 15, 2006 (the "Maturity Date"), together with
interest thereon, as hereinafter set forth (the "Note").

      Interest at the rate of twelve percent (12%) per annum on the stated
principal sum of this Note from time to time outstanding, including all unpaid
interest for the period from February 29, 2004 through September 30, 2005, shall
be due and payable commencing on September 30, 2005, and continuing quarterly
thereafter prior to maturity or acceleration. Interest at the rate of eighteen
percent (18%) per annum on the principal sum of this Note from time to time
outstanding shall be due and payable from and after the Maturity Date if this
Note is not paid in full on or before the Maturity Date.

      Borrower has the privilege to prepay, without penalty or premium, the
indebtedness evidenced hereby in full or in part upon five (5) day prior written
notice to Lender. All payments received by Lender shall be applied by Lender to
the payment due hereunder in such manner and in such order as Lender may
determine in Lender's sole and absolute discretion. Payment shall continue to be
due and payable as provided herein, until this Note is paid in full.

<PAGE>

1. Events of Default

            A. This Note shall become and be due and payable upon written demand
made by the holder hereof if one or more of the following events, herein called
events of default, shall happen and be continuing:

                  (i) Default in the payment of the principal and interest on
the Note when and as the same shall become due and payable, whether by
acceleration or otherwise, and such default shall continue uncured for ten (10)
days after written notice thereof;

                  (ii) Default in the due observance or performance of any
material covenant, condition or agreement on the part of the Borrower to be
observed or performed pursuant to the terms hereof and such default shall
continue uncured for thirty (30) days after written notice thereof, specifying
such default, shall have been given to the Borrower by the holder of the Note;

                  (iii) Application for, or consent to, the appointment of a
receiver, trustee or liquidator of the Borrower or of its property;

                  (iv) Admission in writing of the Borrower's inability to pay
its debts as they mature;

                  (v) General assignment by the Borrower for the benefit of
creditors;

                  (vi) Filing by the Borrower of a voluntary petition in
bankruptcy or a petition or an answer seeking reorganization, or an arrangement
with creditors;

                  (vii) Entering against the Borrower of a court order approving
a petition filed against it under the Federal bankruptcy laws, which order shall
not have been vacated or set aside or otherwise terminated within sixty (60)
days; or

                  (viii) The sale of substantially all of the Borrower's assets.

            B. The Borrower agrees that notice of the occurrence of any event of
default will be promptly given to the holder at its registered address by
certified mail.

            C. In case any one or more of the events of default specified above
shall happen and be continuing, the holder of this Note may proceed to protect
and enforce his rights by suit in the specific performance of any covenant or
agreement contained in this Note or in aid of the exercise of any power granted
in this Note or may proceed to enforce the payment of this Note or to enforce
any other legal or equitable rights as such holder.

2. Lender Representations.

            A. Lender (i) is an "accredited investor," as that term is defined
in Regulation D under the Act; (ii) has such knowledge, skill and experience in
business and financial matters, based on actual participation, that it is
capable of evaluating the merits and risks of an investment in the Borrower and
the suitability thereof as an investment for Lender; (iii) has received such
documents and information as it has requested and has had an opportunity to ask
questions of representatives of the Borrower concerning the terms and conditions
of the investment proposed herein, and such questions were answered to the
satisfaction of Lender; and (iv) is in a financial position to hold the Note for
an indefinite time and is able to bear the economic risk and withstand a
complete loss of its investment in the Borrower.

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<PAGE>

            B. Lender is acquiring the Note for investment for its own account
and not with a view to, or for resale in connection with, any distribution
thereof.

            C. Lender understands that the Note has not been registered under
applicable state or federal securities laws. Lender acknowledges that by virtue
of the provisions of certain rules respecting "restricted securities"
promulgated by the Securities and Exchange Commission, the Note will be required
to be held indefinitely, unless and until registered under the Act and
applicable state securities laws, or unless an exemption from the registration
requirements of the Act and applicable state securities laws is available.

      The failure of Lender at any time to exercise any option or right
hereunder shall not constitute a waiver of Lender's right to exercise such
option or right at any other time.

      As used herein, the term "Lender" shall mean the Lender identified herein
and its successors and assigns and any and all other holders of this Note.

      IF ANY PROVISION OF THIS NOTE IS HELD TO BE INVALID OR UNENFORCEABLE BY A
COURT OF COMPETENT JURISDICTION, THE OTHER PROVISIONS OF THIS NOTE SHALL REMAIN
IN FULL FORCE AND EFFECT. IF THE PAYMENT OF ANY INTEREST DUE HEREUNDER WOULD
SUBJECT LENDER TO ANY PENALTY UNDER APPLICABLE LAW, THEN THE PAYMENTS DUE
HEREUNDER SHALL BE AUTOMATICALLY REDUCED TO WHAT THEY WOULD BE AT THE HIGHEST
RATE AUTHORIZED UNDER APPLICABLE LAW.

      This Note shall be governed by, construed, and enforced in accordance with
the laws of The State of New York.

      Any notice required or permitted to be delivered hereunder shall be in
writing and shall be deemed to be delivered on the earlier of: (i) the date
received, or (ii) the date of delivery, refusal, or non-delivery indicated on
the return receipt if deposited in a United States Postal Service depository,
postage prepaid, sent registered or certified mail, return receipt requested,
addressed to the party to receive the same at the address of such party set
forth at the beginning of this Note, or at such other address as may be
designated in a notice delivered or mailed as herein provided.

      This Note supercedes and replaces in its entirety the Non-Negotiable 12%
Promissory Note issued as of February 29, 2004 by the Borrower to the Lender.

      Executed under seal as of the date first above written.

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<PAGE>

                                        BORROWER:
                                        a21, INC.

                                        By: ____________________________________
                                        Name:
                                        Title:

                                        LENDER:

                                        By: ____________________________________
                                        Name:
                                        Title:

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