In the press releases by both the Ministry and World Transport Group on September 7th, 2004, Sentry Financial International, Inc was indicated as a consortium partner that comprises GIA. On December 27, 2004, the corporation was renewed and updated and listed itself for the purpose of a NAICS Code and Title: 5321-Automotive Equipment Rental and Leasing corporation. But later in the newly formed special vehicle GIA-USA, LLC it states it is owned by several companies including: - World Transport Group, Inc., a St. George, Utah based aviation consulting company (the president of which is J. Ralph Atkin, the founder of SkyWest Airlines, Inc.); and - Sentry Investments, LLC, a Salt Lake City, Utah based investment company (which is an affiliate of Sentry Financial Corporation).

What happened to the original consortium partner Sentry Financial International, Inc. ?

So who and what is Sentry Investments, LLC? It is a corporation which is the manager and a member of Sentry Financial Corporation.

But the newly formed special vehicle GIA-USA, LLC which is owned by the consortium which was comprised of Sentry Investments, LLC and managed by Sentry Financial Capital Corporation and does not mention the initially named consortium partner Sentry Financial International, Inc. SFI, Inc is not named as a principal nor management entity either.

Not to confuse you more please note that Sentry Financial Capital Corporation is not the same as Sentry Financial Corporation, nor Sentry Financial International, Inc.!!!! So the next question is why is this other company Sentry Investments, LLC. named instead of the initial Sentry Financial International, Inc.?

In a business article (Copied below) dated September 8, 2004, which quotes "Kirk Heaton, Sentry's executive vice president (the name behind every Sentry corporation as registered agent as well) . "World Transport Group will handle the operations aspects of this, and Sentry Financial is to raise the money to get the new airline off the ground. Sentry Financial ??? Which corporation is he referring to? Sentry Financial Capital, Corporation or Sentry Financial Corporation, or Sentry Financial International, Inc.!!!!

If it is Sentry Financial Corporation, they specializes in providing equipment financing to Fortune 2000, middle market and smaller established companies (keywords middle market and smaller establishments) and is registered for the business purpose of NAICS Code and Title 5222-Nondepository Credit Intermediation or is it is Sentry Financial Capital, Corporation recently renewed itself as of January 27, 2005 also as a registered corporation to do business for the purpose of a NAICS Code and Title: 5321-Automotive Equipment Rental and Leasing corporation or is it Sentry Financial International, Inc. recently renewed itself March 8, 2005 to do business in an NAICS Code and Title: 9999- Nonclassifiable Establishment.

World Transport Group, Inc., also part of the consortium partners, this corporation is registered with principals owners J. Ralph Atkin and Gary Whipple. Yet please feel free to visit their website http://www.worldtransportgroup.com which states the principals are only J. Ralph Atkin and Albert Vitale. Who is Gary Whipple? Their are two Gary Whipples in the state directory of Utah. This Gary Whipple and a Dr. Gary Whipple whom works with Intermountain Hospital in Salt Lake City Utah. Which by coincidence Dr. Richard Anane visited Intermountain Hospital in the United States, coordinated by the Harvest Africa Childrens Foundation back in April 2000. Are these Whipples related, perhaps father and son?

Fact: GIA / SENTRY, Every time they push forward they present another company that has a similar name. As for Sentry, they have twelve registered corporations under Mr. Kirk Heaton as registered agent: SENTRY CAPITAL CO., LLC SENTRY CAPITAL CORPORATION OF UTAH SENTRY DEVELOPMENT CORPORATION SENTRY ELITE INVESTMENTS, LLC SENTRY FINANCIAL CAPITAL CORPORATION SENTRY FINANCIAL CORPORATION SENTRY FINANCIAL INTERNATIONAL, INC. SENTRY INVESTMENTS, LLC SENTRY LEASE EQUITY POOL 2000-I, LLC SENTRY LEASE INVESTMENTS, LLC SENTRY MINDQUEST, LLC SENTRY SPC-2, LLC

This is the link which will take you to the press release directly on the Minister of Roads and Transport website. http://www.mrt.gov.gh/pages/press_story.asp?pressid=4 It is copied exactly as it is on the site, but I underline the last paragraph for two reasons. The first, the Ministry clearly revised and deleted the part that stated that the GIA consortium included Ghanian businessmen!!!

Please see the following copied press release statement directly from the World Transport website which is basically the same but includes the Ghanaian businessmen. Second, you will read that the initial company named is that of Sentry Financial International, Inc.

Who are the Ghanaian businessmen????? HUMMMMMM Maybe Mr. Atkin could answer that because he did post it on his WTG website!! Or will he pull a Clinton and say "I do not recall". Maybe Anane and Atkin are cut from the same cloth.

Home || News Kit || Contact Us || About MRT || Our Business || Publication || Statistics || Investment Projects || Events & Seminars || Procurement Notices Press Releases >> Ghana International Airlines Announces Partnership with New Ghana Airline Last updated 31 March 2005

Ghana International Airlines Announces Partnership with New Ghana Airline The Republic of Ghana ("Government') and the consortium Ghana International Airlines ("GIA?) today announced that they have reached agreement regarding a partnership established to conduct the operations of a new airline which will replace the existing Ghana Airways.

For the past several years, Ghana Airways has struggled to maintain consistent commercial operations due to mounting debts and a deterioration in operating performance. The Government decided that an experienced strategic partner was necessary to manage the operation of an airline in Ghana.

Through an open bid process, Government solicited bids from the international community during early 2004 to attract a strategic partner which would revitalize the operations of the existing airline or create a new airline.

Numerous potential bidders conducted due diligence on Ghana Airways and several bids were submitted. After extensive review and discussion among various Government representatives and its advisors, GIA?s bid was determined to be the best and the Government selected GIA as the preferred candidate with which to commence detailed negotiations.

During the negotiation phase, the situation at Ghana Airways continued to deteriorate and it was decided that a new Ghanaian entity would be established and would be jointly funded by Government and GIA.

The Government has appointed a task force to manage the orderly wind down of Ghana Airways operations as the new airline is constituted. In addition, the Government has appointed Price Waterhouse Coopers to advise the Government in the ring fencing of the debt of Ghana Airways.

The new company will be used as the platform to raise new equity, debt and equipment financing of approximately US$55 million for the new airline. Mr. J. Ralph Atkin, the founder of SkyWest Airlines in the USA, will be appointed as CEO of this entity and will be responsible for establishing and managing the day-to-day operations of the new airline.

The transition from the old airline to the new airline has just commenced and it is anticipated that this process will be completed later this year. Commercial operations of the new airline, operating a modem fleet of aircraft, are anticipated to commence in the first quarter of 2005 including daily flights to Europe and the USA.

Both GIA and the Government consider the re-establishment of a viable, reliable airline in Ghana as a critical part of the ongoing economic transformation already taking place in Ghana. Resuming direct flights to and from the USA and improving service to and from Europe will establish Accra, Ghana as the ideal gateway to West Africa from Europe and North America stimulating economic growth and tourism in Ghana and the surrounding region.

About Government Ghana Airways, established in 1958,was the first national airline in the sub-region. It had a fleet of thirty aircraft and has access to Europe, North America, The Middle East, Africa and now South America. Over the years the airline suffered a down-turn in its fortunes. The Republic of Ghana currently owns 100% of the issued and outstanding shares of Ghana Airways.

As previously indicated, Government will 'ring-fence' the debts of the airline. Towards this, Government will engage and negotiate with creditors to seek a mutually satisfactory resolution of all genuine debts.

About GIA GIA is an international consortium led by the World Transport Group, Inc. a St. George, Utah based company (the president of which is J.Ralph Atkin, the founder of SkyWest Airlines, Inc.), and Sentry Financial International, Inc., a Salt Lake City, Utah based financial services company. World Transport Group has substantial experience in the airline industry and Sentry has extensive expertise in providing financing in developing countries.

Contact Information:

GIA Ralph Atkin, CEO info@worldtransportgroup.com

Kirk Heaton kheaton@sentryfinancial.com

Andrew Bebbington abebbington@sentryfinancial.com

Republic of Ghana Dr. Richard Anane Honorable Minister Ministry of Roads and Transport richard.anane@mrt.gov.gh +233-21 668 340 Dated: 7 SEPTEMBER , 2004

Press Release by WTG also on September 7, 2004 http://www.worldtransportgroup.com/news.htm

Press Release Source: Republic of Ghana

Sentry Financial International, Inc.

Republic of Ghana and Ghana International Airlines announce partnership to conduct operations of New Ghana Airline Tuesday, September 7, 2004

ACCRA, Ghana?September 7 2004?The Republic of Ghana (?Government?) and the consortium Ghana International Airlines (?GIA?) today announced that they have reached agreement regarding a partnership established to conduct the operations of a new airline which will replace the existing Ghana Airways.

For the past several years, Ghana Airways has struggled to maintain consistent commercial operations due to mounting debts and a deterioration in operating performance. The Government decided that an experienced strategic partner was necessary to manage the operation of an airline in Ghana.

Through an open bid process, Government solicited bids from the international community during early 2004 to attract a strategic partner which would revitalize the operations of the existing airline or create a new airline.

Numerous potential bidders conducted due diligence on Ghana Airways and several bids were submitted. After extensive review and discussion among various Government representatives and its advisors, GIA?s bid was determined to be the best and the Government selected GIA as the preferred candidate with which to commence detailed negotiations.

During the negotiation phase, the situation at Ghana Airways continued to deteriorate and it was decided that a new Ghanaian entity would be established and would be jointly funded by Government and GIA.

The Government has appointed a task force to manage the orderly wind down of Ghana Airways operations as the new airline is constituted. In addition, the Government has appointed Price Waterhouse Coopers to advise the Government in the ring fencing of the debt of Ghana Airways.

The new company will be used as the platform to raise new equity, debt and equipment financing of approximately US$55 million for the new airline. Mr. J. Ralph Atkin, the founder of SkyWest Airlines in the USA, will be appointed as CEO of this entity and will be responsible for establishing and managing the day-to-day operations of the new airline.

The transition from the old airline to the new airline has just commenced and it is anticipated that this process will be completed later this year. Commercial operations of the new airline, operating a modern fleet of aircraft, are anticipated to commence in the first quarter of 2005 including daily flights to Europe and the USA.

Both GIA and the Government consider the re-establishment of a viable, reliable airline in Ghana as a critical part of the ongoing economic transformation already taking place in Ghana. Resuming direct flights to and from the USA and improving service to and from Europe will establish Accra, Ghana as the ideal gateway to West Africa from Europe and North America stimulating economic growth and tourism in Ghana and the surrounding region.

About Government

The Republic of Ghana currently owns 100% of the issued and outstanding shares of Ghana Airways.

About GIA

GIA is an international consortium comprised of Ghanaian businessmen, World Transport Group, Inc. a St. George, Utah based company (the president of which is J. Ralph Atkin, the founder of SkyWest Airlines, Inc.), and Sentry Financial International, Inc., a Salt Lake City, Utah based financial services company. World Transport Group has substantial experience in the airline industry and Sentry has extensive expertise in providing financing in developing countries.

Contact Information:

GIA Consortium

Ralph Atkin, CEO info@worldtransportgroup.com

Kirk Heaton kheaton@sentryfinancial.com

Andrew Bebbington abebbington@sentryfinancial.com

Republic of Ghana Honorable Minister Dr. Richard Anane Ministry of Roads and Transport +233-21 668 340 I thought this statement WTG was ironic to say the least!!!!!!!!!!!!!!!!!!

World Transport Group has focused itself on the turnaround of distressed airlines. World Transport Group believes that high quality air transportation is important to economic development and quality of life. We are committed to transactions where all participating parties will benefit and only with the highest standards of moral and ethical behavior.

Just a few things to ponder about this DEAL....................