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| x      | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934                                                                          |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | For      the quarterly period ended September 30, 2008                                                                                                                     |
| o      | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934                                                                         |
|   | For      the transition period      from           to           . |

| Nevada                                                                                                      | 87-0390603                                    |
|-------------------------------------------------------------------------------------------------------------|-----------------------------------------------|
| (State      or other jurisdiction ofincorporation      or organization)                                     | (I.R.S.      EmployerIdentification      No.) |
|                                                                                                        |                                          |
| 2801      S. Wayzata Boulevard, Suite 100,Minneapolis,      MN(Address      of principal executive offices) | 55405(Zip      Code)                          |

| Indicate      by check mark whether the registrant (1) has filed all reports required to      be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934      during the preceding 12 months (or for such shorter period that the      registrant was required to file such reports), and (2) has been subject to      such filing requirements for the past 90 days. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Yes o         No x                                                                                                                                                                                                                                                                                                                                            |

| Indicate      by check mark whether the registrant is a large accelerated filer, an      accelerated filer, or a non-accelerated filer. See definition of      “accelerated filer and large accelerated filer” in Rule 12b-2 of the      Exchange Act. (Check one): |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Large      accelerated filer  o                                                                                                                                                                                                                                            | Accelerated      filer  o | Non-accelerated      filer  x |

| Indicate      by check mark whether the registrant is a shell company (as defined in      Rule 12b-2 of the Exchange Act). |
|----------------------------------------------------------------------------------------------------------------------------|
| Yes o    No      x                                                                                |

| Class                               | Shares      Outstanding at November 5, 2008 |
|------------------------------------------|---------------------------------------------|
| Common      Stock, $.001 par value  | 108,268,022                            |

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Explanatory Note

10-Q/A (the “Amendment”) amends thequarterly report of WHY USA Financial Group, Inc. (the “Company”) onForm 10-Q for the quarter ended September 30, 2008 as filed with theSecurities and Exchange Commission on November 14, 2008 (the “OriginalFiling”). This Amendment corrects a typographical error in not includingFootnote 10 to the Notes to the Condensed Consolidated Financial Statements asfiled on November 14, 2008.

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| ITEM 1. | Financial      Statements |
|--------------|---------------------------|

|                                                    |   | September      30, 2008 |   |   | September      30, 2007 |   |
|---------------------------------------------------------|--------|-------------------------|--------|--------|-------------------------|--------|
| SUPPLEMENTAL      DISCLOSURES OF CASH FLOW INFORMATION: |   |                    |   |   |                    |   |
| Cash      paid for taxes                                |   | $                       | 1,600  |   |                    | $      | 1,600 |   |
| Cash      paid for interest                             |   | $                       | 72,956 |   |                    | $      | 79,930 |   |
|                                                    |   |                    |   |   |                    |   |   |   |
| NONCASH      INVESTING AND FINANCING ACTIVITIES:        |   |                    |   |   |                    |   |   |   |
| Conversion      of debt and interest accrued to equity  |   | $                       | -      |   |                    | $      | 514,715 |   |

| ITEM 6. | Exhibits      and Reports on Form 8-K |
|--------------|---------------------------------------|

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| SIGNATURE                             |   | TITLE                                                                                                         |   | DATE                   |
|---------------------------------------|--------|---------------------------------------------------------------------------------------------------------------|--------|------------------------|
|                                  |   |                                                                                                          |
| /s/      JAMES B. KYLSTAD             |   | Chairman      and Chief Executive Officer      and Director (Principal Executive Officer) |   | November      21, 2008 |
| James      B. Kylstad            |   |                                                                                                          |
| /s/  KENNETH      J. YONIKA |   | Chief      Financial Officer (Principal Financial Officer)                                                    |   | November      21, 2008 |
| Kenneth      J. Yonika                |   |                                                                                                          |   |                   |

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| EXHIBITNUMBER |   |  DESCRIPTION      OF DOCUMENT                                                                                                                 |
|---------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|
|  2.1     |   | Reorganization      between the Black Butte Petroleum, Inc. and Triam Ltd., dated March 23,      1983 (1)                                          |
|  2.2     |   | Acquisition      Agreement between Triam Ltd. and Northwest Financial Ltd., dated December      16, 1999 (1)                                       |
|  2.3     |   | Acquisition      Agreement Addendum, dated December 20, 1999      (1)                                                                         |
|  2.4     |   | Stock      Purchase Agreement dated September 24, 1999 between Northwest Financial      Group, Inc., WHY USA NA, and its selling shareholders  (1) |
|  2.5     |   | Addendum      to Stock Purchase Agreement, dated December 30, 1999 including Assignment      to Donald Riesterer    (1)        |
|  2.6     |   | Share      Exchange Agreement – Cashline transaction, dated February 8, 2001      (3)                                                        |
|  2.7     |   | Business      Combination Agreement to acquire Discover Mortgage Corp. effective January      1, 2002 (2)                                          |
|  3.1.1   |   | Articles      of Triam Ltd., dated January 6, 1983 (1)                                                                                             |
|  3.1.2   |   | Amendment      to Articles of Incorporation, March 4, 1983 (1)                                                                                     |
|  3.1.3   |   | Amendment      to Articles of Incorporation, filed March 29, 1983 (1)                                                                              |
|  3.1.4   |   | Articles      of Merger, filed on November 9, 1999 (1)                                                                                             |
|  3.1.5   |   | Amendment      to Articles of Incorporation, Jan. 10, 2000 (1)                                                                                     |
|  3.2     |   | Bylaws      (1)                                                                                                                                    |
| 10.2          |   | Stock      Option Plan (2)                                                                                                                         |
| 10.3          |   | Sample      Option Agreement (4)                                                                                                                   |
| 10.4          |   | Assignment      and Assumption Agreement between Northwest Investment Trust and the      Company Re: Cashline (4)                                  |
| 10.5          |   | Assignment      and Assumption Agreement between Northwest Investment Trust and the      Company Re: Alliance West  (4)                  |
| 10.6          |   | Franchise      Purchase Agreement, dated June 30, 2001 (4)                                                                                         |
|          |   |                                                                                                                                               |

| EXHIBITNUMBER |   |  DESCRIPTION      OF DOCUMENT            |
|---------------|--------|-----------------------------------------------|
|          |   |                                          |
| 31.1          |   | Certification      of Chief Executive Officer |
| 31.2          |   | Certification      of Chief Financial Officer |
| 32.1          |   | Certification      of Chief Executive Officer |
| 32.2          |   | Certification      of Chief Financial Officer |

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