Aviation Sales Company
Ticker: AVS 6905 N.W. 25th Street
Exchange: New York Stock Exchange Miami, Florida 33122
Industry: Wholesale (305) 592-4055

Type of Shares:Common Shares Filing Date:4/15/96
U.S. Shares:3,250,000 Offer Date:6/26/96
Non-U.S. Shares:0 Filing Range:$18.00 - $20.00
Primary Shares:3,250,000 Offer Price:$19.00
Secondary Shares:0 Gross Spread:$1.33
Offering Amount: $61,750,000 Selling:$0.79
Expenses:$600,000 Reallowance:$0.10
Shares Out After:7,750,000

ManagerTierPhone
Smith Barney Inc.Lead Manager (718) 921-8473
Alex. Brown & Sons IncorporatedCo-manager (410) 727-1700
Sanders Morris Mundy Inc.Co-manager (713) 250-4211

Auditor: Arthur Andersen
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$113.80$32.90$28.45Assets:$100.26
Net Income:$6.27$1.87$2.41Liabilities:$83.13
EPS:$1.25$0.37$0.48Equity:$17.13

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

Business Description
The company is a recognized worldwide leader in the aircraft spare parts redistribution market and provides a wide range of value-added inventory management services to its customers. The company sells aircraft spare parts to major commercial passenger airlines, air cargo carriers, maintenance and repair facilities and other redistributors throughout the world. Parts sold by the company include rotable and expendable airframe and engine components for commercial airlines, including Boeing, McDonnell Douglas, Lockheed and Airbus aircraft and Pratt &Whitney;, General Electric and Rolls Royce jet engines. The inventory management services offered by the company include purchasing services, repair management, warehouse management, aircraft disassembly services and the consignment and leasing of aircraft spar parts. The company believes that the annual worldwide market for aircraft spare parts is approximately $10 billion, of which approximately $1.3 billion reflects sales of aircraft spare parts in the redistribution market, and that redistribution market will continue to grow in the future.

Use of Proceeds
The proceeds from the proposed offering will be used to repay indebtedness, to pay an obligation to one of the company's principal stockholders incurred in connection with the formation of the company and for working capital and other general corporate purposes.

Last updated: 10/28/96

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