UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                  FORM 12B-25

                           NOTIFICATION OF LATE FILING
(CHECK ONE): |_|Form 10-KSB |_|Form 20-F |_|Form 11-K |X|Form 10-QSB
|_|Form N-SAR |_| N-CSR

                      For Period Ended: March 31, 2007

                       |_| Transition Report on Form 10-K
                       |_| Transition Report on Form 20-F
                       |_| Transition Report on Form 11-K
                       |_| Transition Report on Form 10-Q
                       |_| Transition Report on Form N-SAR

For the Transition Period Ended:
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  Read attached instruction sheet before preparing form. Please Print or Type.
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    Nothing in this form shall be construed to imply that the Commission has
                   verified any information contained herein.
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If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:
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                                     PART I
                             REGISTRANT INFORMATION

Delta Mutual, Inc.
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Full Name of Registrant

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Former Name if Applicable

111 North Branch Street
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Address of Principal Executive Office (Street and Number)

Sellersville, PA 18960
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City, State and Zip Code

                                     PART II
                             RULES 12b-25(b) AND (c)

         If the subject report could not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule  12b-25(b), the
following should be completed. (Check box if appropriate)

|X|         (a) The reasons described in reasonable detail in Part III of this
            form could not be eliminated without unreasonable effort or expense;

|X|         (b) The subject annual report, semi-annual report, transition report
            on Form 10-KSB, Form 20-F,11-K or Form N-SAR, or portion thereof,
            will be filed on or before the fifteenth calendar day following the
            prescribed due date; or the subject quarterly report or transition
            report on Form 10-QSB, or portion thereof will be filed on or before
            the fifth calendar day following the prescribed due date; and

            (c)   The accountant's statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.

                                    PART III
                                    NARRATIVE

         State below in reasonable  detail the reasons  why Forms 10-KSB,
20-F, 11-K,  10-QSB,  NSAR, N-CSR or the transition  report portion
thereof,  could not be filed within the prescribed time period. (Attach extra
sheets if needed)

         Management is in the process of finalizing the operating results of
the first quarter of its 2007 fiscal year.  The  information  could not be
assembled  and analyzed  without unreasonable effort and expense to the
Registrant. The Form 10-QSB will be filed as soon as practicable and within
the 5 day extension period.


                                     PART IV
                                OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

      Peter F. Russo                 (215)                 258-2800
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          (Name)                   (Area Code)         (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s). |X| Yes  |_| No
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(3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
|_| Yes |X| No

         If  so,  attach  an  explanation  of  the  anticipated   change,
both narratively and  quantitatively,  and, if  appropriate,  state the
reasons why a reasonable  estimate  of the  results  cannot be made.


                               Delta Mutual, Inc.
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.

Date: May 11, 2007                    By:  /s/ Peter F. Russo
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                                           Peter F. Russo
                                           President