The 1927–28 Seconda Divisione was the second edition of a sub-national third level tournament within the Italian football championship.
It was divided into two fully independent championships, the Northern one which was the main League and the Southern one which was till amatorial.
[1] The ”Northern Lower Divisions Directory”, which had its headquarters in Genoa, doubled its championship, after protests from many clubs put in the regional amatorial tournaments by the 1926 reform.
[2] The ”Southern Lower Divisions Directory”, which had its headquarters in Rome, organized its 28 teams into four groups.
In Southern Italy 20 clubs confirmed their place while 8 teams were allowed to enter from the 6 regional championships.