Eastwin Airlines was a start-up airline formed in mid-1995 and headquartered in Trenton, New Jersey, United States, and later in Greensboro, North Carolina. Jim McNally, a former Price Waterhouse analyst who had headed that firm's recovery teams when several other airlines sought management and investment help, founded the airline. McNally's paper airline found a benefactor in UM Holdings, a Haddonfield, New Jersey-based investment company, which provided investment capital.