Shells Seafood Restaurants, Inc.
Ticker: SHLL 16313 North Dale Mabry Highway, Suite 100
Exchange: NASDAQ-Small Cap Market Tampa, Florida 33618
Industry: Retail (813) 961-0944

Type of Shares:Common Shares Filing Date:2/23/96
U.S. Shares:1,400,000 Offer Date:4/24/96
Non-U.S. Shares:0 Filing Price:$5.00
Primary Shares:1,400,000 Offer Price:$5.00
Secondary Shares:0 Gross Spread:$0.50
Offering Amount: $7,000,000 Selling:
Expenses:$1,093,000 Reallowance:
Shares Out After:3,062,684

ManagerTierPhone
Paragon Capital CorporationLead Manager (212) 742-1500

Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 12/31/95
Revenue:$28.62Assets:$10.44
Net Income:-$0.40Liabilities:$9.20
EPS:-$0.33Equity:$1.24

Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
The company manages and operates 21 full service, mid-priced, casual dining seafood restaurants in Florida under the name "Shells." The company's concept is designed to appeal to a broad range of customers by serving generous portions of high-quality seafood and offering friendly and efficient service at an attractive price point. Shells restaurants feature a wide selection of sea-food items, including shrimp, oysters, clams, scallops, lobster, crab, crawfish and daily fresh fish specials, cooked to order in a variety of ways: steamed, sauteed, grilled, balckened and fried. In addition, the company's restaurants offer a wide selection of signature of pasta dishes, appetizers, salads and desserts. All restaurants offer full bar service with the exception of one restaurant which offers beer and wine only. All the company's restaurants are open for dinner and six are also open for lunch.

Use of Proceeds
The proceeds from the proposed offering will be used to open additional restaurants, repay debt, remodeling existing restaurants, purchase and install point-of-sale accounting systems, and for working capital and general corporate purposes.

Last updated: 11/27/96

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