LOS ANGELES - February 26, 2008 -- Tri-Isthmus Group, Inc. (TIGroup), (OTC Bulletin Board: TISGE), a provider of financial solutions to the healthcare industry, issued the following letter from CEO David Hirschhorn.

To Our Shareholders,

I am pleased to report that TIGroup has made significant progress on a number of key initiatives in the last six months. As indicated in our recently released first fiscal quarter results, we believe 2008 will be an important year of growth.

As you read the letter that follows, I would ask that you keep in mind that ours is not an overly complicated business. We buy quality assets in an overlooked niche. This puts us in a position to price our acquisitions in a way that is attractive for us while permitting both TIGroup and our partners to benefit from growth. Our "customers" are the groups of physicians that own successful businesses delivering quality healthcare services outside of the traditional urban hospital setting. Our strategy is to acquire significant stakes in worthy businesses owned by financially savvy physician-partners. By doing so we believe we can deliver solid risk-adjusted returns to our shareholders.

We are striving to become a leading provider of financial solutions to businesses delivering quality healthcare services outside the traditional urban hospital setting. These businesses include ambulatory surgical centers (ASCs), rural hospitals and other healthcare businesses. We have recently developed considerable momentum in capitalizing on significant opportunities in rural healthcare in particular. For the benefit of our new investors, a review of how we have arrived at this point is in order.

TIGroup was formed in mid-2005 via the acquisition of a clean public shell traded over-the-counter by a group of individual investors with complementary talents across a broad range of disciplines. Our initial strategy was to identify and invest in "platform" companies in the business services and healthcare industries that provided essential core offerings, which could be expanded over time.

As we focused our efforts in the healthcare industry, two particular segments - ASCs and rural hospitals - stood out in terms of fundamentally favorable economics, positive regulatory trends, inherent cost advantages, improving demographics and a large, chronically underserved market. As private equity firms, analysts and venture capitalists in the sector would agree, it is hard to overlook the often very favorable top-down trends and attractive cash flows of ambulatory surgical centers. Less well known, however is the rural hospital sector, which has suffered from a long-term lack of access to capital despite providing care to more than 50 million people. We believe our greatest long-term opportunity may lie in these rural facilities.

In November 2006 we acquired two ASCs in San Diego, which have successfully grown beyond our initial expectations through the turnaround efforts of our local management partner and merging both operations. Three months ago, we acquired a majority interest in Rural Hospital Acquisition LLC (RHA), the owner and operator of three critical access hospitals in Oklahoma. We made this investment on favorable terms for our shareholders and, as a result, TIGroup's operating performance has already increased to an annual revenue run-rate of $20 million, which we are confident will increase during 2008 through both operational improvements and additional investments in new portfolio assets. The RHA transaction marks our emergence from a lengthy period during which we maintained a low profile as we solidified our long-term strategy and assembled an experienced advisory board.

Today, TIGroup finds and qualifies mature, cash-generating businesses - and when possible, attractively priced turnaround assets - in which to invest our capital. TIGroup's growth will come from four areas - recruiting more physicians to our facilities, expanding our business to new locations, adding additional services to existing locations and lowering operating costs in our partner's businesses through better technology. We have a strong pipeline of potential new partnerships that will help us to expand in our current markets and to extend our scope into new geographic markets.

As owners of successful ASC operations in San Diego and three critical access hospitals, an ancillary service center and medical clinic in Oklahoma, we are very well positioned to help our physician-partners grow their businesses. We have the expertise, credibility and understanding to make a significant impact on this market in the coming months.

Our approach is unique for one primary reason - we maintain a true commitment to the physician. We have the means to help physicians not only improve their operations but also to substantially enhance the value of their own investments in those operations. TIGroup's innovative financial strategies enable physician-owners to unlock the value they have created without having to cede control. The physician is the gatekeeper to the healthcare industry and views our role as providing critical support on mutually beneficial terms. Simply put, we allow physicians to more efficiently provide more patients with more services.

To better understand our prospects in 2008 and beyond, some background on rural hospitals and ASCs might be helpful.

We believe rural hospitals provide essential care services to nearly 54 million people, including nine million Medicare beneficiaries. These facilities suffer from the same workforce shortages and rising liability premiums as their urban counterparts, but with a distinct difference. Rural hospitals have historically had much more restricted access to capital. In addition to declining reimbursement payments, many of these facilities are approaching 50 years of age, further compounding the seriousness of this problem.

We estimate that approximately 1,300 rural hospitals in the U.S. are designated as "critical access hospitals." These facilities are typically located more than 35-miles from other hospitals, offer 24-hour emergency care, maintain less than 15 inpatient beds and do not keep inpatients longer than 96 hours. That these critical care facilities exist underscores their importance in delivering healthcare to many communities. That they have been chronically under-funded provides a significant opportunity for TIGroup.

ASCs are independent centers where surgeries are performed on an outpatient basis. Procedures performed at ASCs typically include orthopedic surgeries, non-invasive laser surgeries, podiatry, and obstetrics-gynecology surgeries. We estimate there are over 5,000 ASCs across the country, each possessing average EBITDA of $1.5 million and modest maintenance capital expenditures, meaning the cash-generating abilities of a well-run center are stable, predictable and attractive. In the aggregate, we estimate the industry produces free cash flow of approximately $7.5 billion per year. The industry is also highly fragmented, since by definition most surgical center business is local.

Due to the relatively high fixed cost structure of an ASC, the economics of the business are primarily determined by capacity and volume. We expect well-managed centers to generate operating margins of over 30%, depending upon case and payor mix. TIGroup currently has several innovative approaches to assist these physician-owners of ASCs in monetizing the equity in the businesses they have created.

We are confident in the ability of our partners to successfully compete in their local markets. In addition to building out our current businesses, we have identified other unique and potentially attractive opportunities to achieve above average returns on capital through other types of partnerships with entrepreneurial physicians or physician groups. We believe these will be complementary to our existing operations and consistent with our desire to significantly grow the value of our business. We look forward to sharing more details as they emerge.

We encourage you to contact our investor relations firm Hawk Associates with any questions you may have. We look forward to keeping shareholders regularly updated on our progress, and encourage you to stay tuned for more from TIGroup soon.

We appreciate your support and will continue to work hard to increase our company's value.

David Hirschhorn
Chief Executive Officer

About Tri-Isthmus Group, Inc.
Tri-Isthmus Group, Inc. (TIGroup) is a financial solutions provider focused on healthcare services operations designed to deliver quality healthcare outside of traditional urban hospital settings. The company is building a portfolio of interests in ASCs, rural hospitals, surgical hospitals and other centers operating in partnership with physicians. For more information, visit www.tig3.com.

A profile for investors can be accessed at www.hawkassociates.com/tisgprofile.aspx. For investor relations information, contact Cale Smith Julie Marshall or, Hawk Associates, at 305-451-1888, e-mail: info@hawkassociates.com. An online investor kit including press releases, current price quotes, stock charts and other valuable information for investors may be found at www.hawkassociates.com and www.americanmicrocaps.com. To receive free e-mail notification of future releases for TIGroup, sign up at www.hawkassociates.com/email.aspx.

Safe-Harbor Statement under the Private Securities Litigation Reform Act of 1995: This press release may contain forward-looking information within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended (the" Exchange Act"), including all statements that are not statements of historical fact regarding the intent, belief or current expectations of the company, its directors or its officers with respect to, among other things: (i) the company's financing plans; (ii) trends affecting the company's financial condition or results of operations; (iii) the company's growth strategy and operating strategy; and (iv) the declaration and payment of dividends. The words "may," "would," "will," "expect," "estimate," "anticipate," "believe," "intend" and similar expressions and variations thereof are intended to identify forward-looking statements. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, many of which are beyond the company's ability to control, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors including the risk disclosed in the company's Forms 10-K and 10-Q filed with the SEC.