1. We are given the expression $(-27) \div (+3)$.\n2. Division means splitting $-27$ into $3$ equal parts.\n3. Dividing a negative number by a positive number results in a negative quotient.\n4. Calculate the division ignoring signs first: $\frac{27}{3} = 9$.\n5. Apply the sign: since the dividend is negative and divisor is positive, the result is negative.\n6. Therefore, $(-27) \div (+3) = -9$.