The 1926–27 Seconda Divisione was the first edition of a sub-national third level tournament within the Italian football championship.
The 60 best clubs of the country joined the two new national championships, while the third level became the Seconda Divisione on sub-national bases.
[2] The ”Northern Lower Divisions Directory”, which had its headquarters in Genoa, created a copy of the higher championship, the Prima Divisione.
The ”Southern Lower Divisions Directory”, which had its headquarters in Rome, organized its 28 teams into four groups.
So, in a lexical continuity, the old Seconda Divisione remained the bulk of new one, including six promoted teams and the clubs eliminated from the disbanded Southern League, but with the difference of the elimination of the regional boundaries to adopt the inter-regional structure as the Northern counterpart.