Press Release 5

LAS VEGAS,NV (May 3) Noted stage, screen and recording star Robert Goulet is in negotiations with representatives of the planned $1 billion dollar "City By The Bay" project slated to replace the New Frontier Hotel on the famed Las Vegas Strip. Goulet, a Broadway veteran will be the focal point in the creation of a brand new entertainment experience in Las Vegas, Nevada.

Jack Wishna, President & CEO of CPAmerica, the man who recently orchestrated Donald Trump's "Trump Tower Las Vegas" project in Las Vegas and previously Wayne Newton's unprecedented entertainment contract at the Stardust Resort & Casino, has been working with Phil Ruffin the owner of the New Frontier Hotel to conceive the entertainment concept
for the City By The Bay Resort & Casino when it opens in 2004/ 2005.

Wishna has been meeting over the last few months with Robert Goulet, a winner of TONY, GRAMMY and EMMY awards earned for his theater, television and recording projects, and with his business manager Vera Goulet, to conceive an entertainment format that would be both unique and spectacular for the Las Vegas market.

"We are working on the format that would bring a new level of entertainment experience to Las Vegas, and one that will attract the sophisticated ticket buyer into our facility" Wishna said. "There will be roughly five Cirque du Soleil productions in Vegas by then, and as successful as they've been, we plan to offer something totally unique and spectacular that will forever alter the Las Vegas show experience." Wishna said. "The concept is so groundbreaking that we are in discussions with more than a few leading theater owners worldwide who have approached us for a joint venture opportunity with the City by the Bay" Wishna added.

Mike Merrick a Tony Award winning producer of over a dozen stage productions on Broadway and London's West End, has been working with Wishna and Goulet on the creative strategy for the new property.

Goulet who is currently on a national tour with a production of "South Pacific" said "I am most enthusiastic to be part of this exciting new entertainment concept and plan to utilize my background and expertise in the performing arts to help create a spectacular show experience that will culturally enrich the city and please audiences from around the world". "I love the plans that Jack and Mr. Ruffin have for creating the City by the Bay project, and I am thrilled to be a part of this exciting venture which will elevate the plateau of entertainment in Las Vegas to a new dimension" Goulet added.

"We anticipate everyone will be amazed by what we are creating here" Wishna added.

Goulet a long time Las Vegas resident has some history with the Frontier Hotel, establishing a record as the highest paid headline entertainer, when the property was owned by Howard Hughes in the 60's and 70's.From the time he first achieved fame as Sir Lancelot in the original production of "Camelot" with Richard Burton and Julie Andrews, he has starred in leading productions of "Man of La Mancha", "Kiss Me Kate", "On a Clear Day You Can See Forever", "Carousel"as well as films, television and concerts worldwide.