Tomorrow's Morning, Inc.
(www.morning.com)
Ticker:TOMM 160 North Thurston Avenue
Exchange:NASDAQ-Small Cap Market Los Angeles, CA 90049
Industry:Manufacturing (SIC Code 2711) (310) 440-2778

Offering Information
Type of Shares:Common Shares Filing Date:6/10/96
U.S. Shares:1,160,000 Offer Date:3/17/97
Non-U.S. Shares:0 Filing Price:$5.50
Primary Shares:1,160,000 Offer Price:$5.00
Secondary Shares:0 Gross Spread:$0.47
Offering Amount: $6,380,000 Selling:
Expenses:$491,300 Reallowance:
Shares Out After:2,663,722

Primary Underwriting Group
ManagerTierPhone
J.E. Liss & Company, Inc.Lead Manager (414) 225-3555

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Herzog, Fisher & Grayson
Bank's Law Firm: Kranitz & Philipp
Auditor: Coopers & Lybrand
Registrar/Transfer Agent: ChaseMellon Shareholder Services, L.L.C.

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
3 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
6/30/96 9/30/96 9/30/95 9/30/96
Revenue:$0.11$0.01$0.03Assets:$0.35
Net Income:-$2.64-$0.32-$0.75Curr Assets:
EPS:-$2.19-$0.27-$0.62Liabilities:$2.50
Prior EPS:-$0.93Curr Liabilities:
Cash Flow/Oper:-$1.17Equity:-$2.15
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a weekly newspaper for kids 8 to 14, distributed nationally to homes and schools. It's designed to motivate kids to read, become more involved in the world around them and more easily understand the issues that affect their lives. It covers national and international news, as well as entertaining features on science, the environment, nature, the stock market and sports. While the Newspaper is currently the company's only product, the company is in the process of entering into a variety of other children's media markets based on the Newspaper's theme, including video, electronic and multimedia products, as well as ancillary publishing and merchandising. The first elements of its expansion strategy are already in place, including a completed prototype CD-ROM journalism game, the outline of children's book an on-going discussions with a variety of corporate distribution and sponsorship partners.

Competition
For the age group comprising its target market, the company's print publishing competitors marketing direct to schools include The Weekly Reader, the Scholastic group of magazines, and Time for Kids. Those products are published by companies much larger than the company, with significantly greater financial, marketing and other resources. The Weekly Reader and Scholastic have long been in schools and are priced somewhat lower than the Newspaper.

Business Plan
The company currently markets the Newspaper through telemarketing and direct mail solicitations to school teachers in the 4th, 5th, 6th, 7th and 8th grades. The company's goal is to develop a range of products and services which can be marketed to various customer bases, one of which is the readership of the Newspaper.

Use of Proceeds
The proceeds from the proposed offering will be used for repayment of debt; funding of various Newspaper marketing campaigns; development, production and marketing of new products and services; hiring additional personnel; and general corporate purposes including working capital.

Additional Underwriter Compensation

©1997 IPO Data Systems, Inc. - All rights reserved.