UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549







FORM 10-Q/A

(Amendment No. 1)



(Mark One)



|  |  |                                                                   
|- |  | ------------------------------------------------------------------
|x |  | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
|  |  | EXCHANGE ACT OF 1934                                              



For the quarterly period ended May 31, 2008



or



|  |  |                                                                    
|- |  | -------------------------------------------------------------------
|o |  | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
|  |  | EXCHANGE ACT OF 1934                                               





For the transition period from              to



Commission File Number 000-52794







SENTRY PETROLEUM LTD.

(Exact Name of Registrant as Specified in its Charter)



|                                                                |  |                                         
|--------------------------------------------------------------- |  | ----------------------------------------
|NEVADA                                                          |  | 20-4475552                              
|(State or Other Jurisdiction 
of Incorporation or Organization) |  | (I.R.S. Employer 
Identification Number)
|                                                                |  |                                         
|999 18th Street, Suite 3000, Denver  CO                         |  | 80202                                   
|(Address of Principal Executive Offices)                        |  | (Zip Code)                              



(866) 680-7649

(Registrants Telephone Number, Including Area Code)







Indicate by check mark whether the registrant (1) has filed all reports required 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  x    No  o



Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of large accelerated filer, accelerated filer, and smaller reporting company in Rule 12b-2 of the Exchange Act. (Check one):



|                                              |  |                            
|--------------------------------------------- |  | ---------------------------
|Large accelerated filer o                     |  | Accelerated filer o        
|                                              |  |                            
|Non-accelerated filer o                       |  | Smaller reporting company x
|(Do not check if a smaller reporting company) |  |                            



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







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EXPLANATORY NOTE

This Amendment No. 1 on Form 10-Q/A amends the Company's Quarterly Report on Form 10-Q for the period ended May 31, 2008, filed with the Securities and Exchange Commission on July 14, 2008.

In Item 4 we have amended our disclosure to disclose any change in our internal control over financial reporting that occurred during the last fiscal quarter of our report that has materially affected, or is reasonable likely to materially affect our internal control over financial reporting.

For purposes of this Form 10-Q/A, and in accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, Item 4 of the Original Form 10-Q has been amended and restated in its entirety. Other than the revisions to Item 4 noted above, there are no other changes to the Original Form 10-Q. No amendments have been made to this Form 10-Q/A to reflect events occurring after the filing of the Original Form 10-Q or to modify or update those disclosures affected by subsequent events. Accordingly, this Form 10-Q/A should be read in conjunction with the Companys SEC filings made subsequent to the filing of the Original Form 10-Q, including any amendments of those filings. In addition, this Form 10-Q/A includes updated certifications from the Companys CEO and CFO as Exhibits 31.1, 31.2, 32.1 and 32.2.



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Item 4. Controls and Procedures.

(a) Evaluation of Disclosure Controls and Procedures: Disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in the reports filed under the Exchange Act is accumulated and communicated to management, including the Chief Executive Officer, as appropriate, to allow timely decisions regarding required disclosure. As of the end of the period covered by this report, the Company carried out an evaluation, under the supervision and with the participation of the Company's management, including the Company's Chief Executive Officer, of the effectiveness of the design and operation of the Company's disclosure controls and procedures. Based upon and as of the date of that evaluation, the Chief

Executive Officer concluded that the Company's disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports the Company files and submits under the Exchange Act is recorded, processed, summarized and reported as and when required.

(b) Changes in Internal Control over Financial Reporting: There were no changes in our internal control over financial reporting during the quarter ended May 31, 2008 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.



There were no significant changes in the Company's internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any significant deficiencies or material weaknesses of internal controls that would require corrective action.

Item 6. Exhibits

(a) Exhibits

|            |                                                                                                                                                                    
|----------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Exhibit No. | Exhibit Description                                                                                                                                                
|31.1        | Certification of Principal Executive Officer pursuant to Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities and Exchange Act of 1934, as amended.    
|31.2        | Certification of Principal Financial
    Officer pursuant to Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities and Exchange Act of 1934, as amended.
|32.1        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Executive Officer)               
|32.2        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Financial Officer)               



SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

|                     |                                    |                                                     
|-------------------- | ---------------------------------- | ----------------------------------------------------
|                     | SENTRY PETROLEUM LTD.
(Registrant)
|Dated: March 3, 2009 | BY:                                | RAJ RAJESWARANPresident and Chief Executive Officer,
|Dated: March 3, 2009 | BY:                                | ARNE RAABEChief Financial Officer                   











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