Publishing Company of North America, Inc., The
Ticker: PCNA 577 Deltona Boulevard
Exchange: NASDAQ-National Market Deltona, Florida 32725
Industry: Manufacturing (407) 860-3000

Type of Shares:Common Shares Filing Date:3/13/96
U.S. Shares:1,000,000 Offer Date:5/17/96
Non-U.S. Shares:0 Filing Range:$5.00 - $6.00
Primary Shares:1,000,000 Offer Price:$5.50
Secondary Shares:0 Gross Spread:$0.55
Offering Amount: $5,500,000 Selling:$0.33
Expenses:$475,000 Reallowance:$0.10
Shares Out After:3,961,000

ManagerTierPhone
Laidlaw Equities, Inc.Lead Manager (212) 949-5831

Auditor: Ernst & Young
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$1.95$0.98$0.09Assets:$1.24
Net Income:$0.36$0.20-$0.03Liabilities:$0.91
EPS:$0.12$0.07-$0.01Equity:$0.33

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

Business Description
The company is an integrated full service provider of specialty publishing for bar associations, focusing on print directories and Internet services. The company's principal product is the publication of city and county bar association print directories throughout the United States. Bar association directories contain a complete listing of member attorneys and bar executives along with their addresses and telephone numbers. They often contain court information and specialized local information which attorneys may need in order to carry on their business. In 1996. the company expanded its business to include electronic publishing on the Internet. The company publishes its print and electronic directories on a turnkey basis. As a turnkey publisher, the company assumes all costs of publication, including design, printing and binding for its print directories as well as providing a Web site for its electron inc directories. The company relies upon the sale of advertising to generate its principal revenues. both the print bar directories and Web sites are provided at no cost to bar associations.

Use of Proceeds
Proceeds from the offering will be used for the expansion of Internet services, repayment of notes issued in the Private Placement, establishment of a program to secure long term agreements to publish bar association print and electron inc directories, purchase of equipment, expansion of sales and marketing, potential acquisitions and for working capital.

Last updated: 10/28/96

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