| CERTIFICATION      PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906 OF      THE SARBANES-OXLEY ACT OF 2002                                                                                                                                                                                                                                                                                                           |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| In      connection with the quarterly report of WHY USA Financial Group, Inc. (the      Company) on Form 10-QSB for the period ended March 31, 2008 as filed with      the Securities and Exchange Commission on the date hereof (the Report) the      undersigned hereby certifies pursuant to 18 U.S.C. Section 1350, as      adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to      the best of my knowledge: |
|                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| (1)                                                                                                                                                                                                                                                                                                                                                                                                                                       | The      Report fully complies with the requirements of Section 13(a) or 15(d) of      the Securities Exchange Act of 1934; and |
|                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| (2)                                                                                                                                                                                                                                                                                                                                                                                                                                       | The      information contained in the Report fairly presents, in all material      respects, the financial condition and results of operations of the      Company. |
|                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Dated:  May      20, 2008                                                                                                                                                                                                                                                                                                                                                                                                       | /s/   KENNETH J. YONIKA      Kenneth      J. Yonika, Chief Financial Officer |