Divisione. Pordenone disbanded after the end of the season. Dolo re-admitted to fill a vacancy. Copparese relegated to Terza Divisione. Southern Authority Group A Tiferno qualified to the Southern finals. Zara could not pay another season. Stamura merged with stronger AC Ancona. Tito Acerbo disbanded for bribery. Perugia did not play this season, but they were re-admitted anyway. Group B Terni qualified to the Southern finals. Tivoli firstly re-admitted, then resulting the sole club to apply for, they were admitted to Prima Divisione. V.Goliarda did not play this season, but they were re-admitted anyway. Group C Savoia qualified to the Southern finals. Maddalonese disbanded at the end of the season. Cavese disbanded for bankruptcy. Puteolana no more existed. Group D Messinese qualified to the Southern finals. Reggio entered into a year-time break. Southern Finals Promotion playoff in Rome on July 17:TERNANA-Savoia 1-0 Terni promoted to Prima Divisione. Savoia later promoted by the FIGC. Championship Cup The group winners of Northern Italy played for the national title, because they were considered evidently stronger than the Southern clubs by the FIGC. However, Carrarese retired from this cup. Monza Champions of Second Division 1927. Notes 1926-1927 3