1926–27 Seconda Divisione
The 1926–27 Seconda Divisione was the third level league of the 27th Italian football championship.
In 1926 the Carta di Viareggio reformed the Italian football's organization. With the creation of the new Divisione Nazionale championship (headquarters in Milan), the second level took the name of Prima Divisione, and the third level became the Seconda Divisione.
Seconda Divisione was divided in two leagues, the Northern League (headquarters in Genoa) of three groups, and the Southern League (headquarters in Rome) of four groups. 30 teams competed in the north league while 28 teams competed in the southern league. The winners of any group of Northern league were promoted. The winners of any group of Southern league qualified to the final group. The winner of the final group was promoted.
However, following numerous bankruptcies that involved every southern team in Prima Divisione (second level) except the Puglia's teams, were later promoted in Prima Divisione also Savoia and Tivoli. The other teams of the Second Division Southern League refused to be admitted in Prima Divisione.
||Umbria and Lazio
- Terni qualified to final group
- Tivoli, initially relegated, following numerous bankruptcies that involved every southern team of Prima Divisione (second level) except the Puglia's teams, was even admitted to Prima Divisione because the other teams of the Second Division (except Savoia) refused to be admitted to Prima Divisione.
- Savoia qualified to final group
- Cavese relegated
||Sicilia and Calabria
- Messinese qualified to final group
- Reggio relegated
Southern League Finals
Promotion playoff in Rome:TERNANA-Savoia 1-0
- Terni promoted
- Savoia later promoted.