1. The problem asks us to write the fraction $\frac{27}{100}$ as a decimal. 2. Recall that dividing by 100 means moving the decimal point two places to the left. 3. Start with the number 27, which can be written as 27.0. 4. Moving the decimal point two places to the left: $$27.0 \to 0.27$$ 5. Therefore, the decimal equivalent of $\frac{27}{100}$ is $0.27$. 6. Among the answer choices, $0.27$ matches our result.