| 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 annual report of WHY USA Financial Group, Inc. (the      Company) on Form 10-KSB for the period ended December 31, 2007 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      5, 2008                                                                                                                                                                                                                                                                                                                                                                                                        | /s/        KENNETH      J.      YONIKA                                                  Kenneth      J. Yonika, Chief FinancialOfficer |