ΔΣΠ (Delta Sigma Pi) is a professional business fraternity in the United States, for men and women. It was founded on November 7, 1907, at the School of Commerce, Accounts and Finance, New York University in New York, New York and is currently headquartered in Oxford, Ohio. The Fraternity has 298 established chapters, with 224 active today, as well as 7 active colonies.