Casull Arms Corporation
Ticker:CASU 456 Fairview Road, P.O. Box 1629
Exchange:Over-the-Counter Market Afton, WY 83110
Industry:Manufacturing (SIC Code 3484) (307) 886-0200

Offering Information
Type of Shares:Common Shares Filing Date:11/27/96
U.S. Shares:1,400,000 Offer Date:5/12/97
Non-U.S. Shares:0 Filing Price:$6.00
Primary Shares:1,400,000 Offer Price:$6.00
Secondary Shares:0 Gross Spread:$0.60
Offering Amount: $8,400,000 Selling:
Expenses:$350,000 Reallowance:
Shares Out After:3,107,083

Primary Underwriting Group
ManagerTierPhone
National Securities Corp.Lead Manager (800) 800-9217

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Camhy Karlinsky & Stein
Bank's Law Firm: D'Ancona & Pflaum
Auditor: Price Waterhouse
Registrar/Transfer Agent: Continental Stock Transfer & Trust Co

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
7 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
2/28/97 2/28/97
Revenue:$0.00Assets:$3.59
Net Income:-$0.17Curr Assets:
EPS:-$0.11Liabilities:$0.31
Prior EPS:-$0.25Curr Liabilities:
Cash Flow/Oper:Equity:$3.28
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a development stage company, has been formed to design, manufacture and sell high quality firearms designed by Richard J. Casull, a nationally known firearms designer with more than 40 years of experience in the industry. The company's firearms, which will be sold under the Casull trademark, will initially consist of 45 caliber, 32 caliber and 22 caliber single-action revolvers and the newly designed Casull Rifle and Cartridge System which will be manufactured in various calibers. The company will seek to position its position its products at the high end of their respective markets because the company believes that the expected superior power and accuracy of the company's products will fill a perceived void in the firearms market for high quality firearms for use by gun enthusiasts and hunters. In addition, the company intends to pursue potential sales to military and police organizations. The company does not plan to manufacture any firearms included on the Bureau of Alcohol and Tobacco and Firearms' list of assault weapons.

Competition
The markets in which the ocmpany will operate are highly competitive. The company believes that competition in the firearms industry is based primarily on quality, product innovation, product image, price, customer service support. The ocmpany's competitors will vary according to product line. Certain of these competitors are subsidiaries of large corporations with substantially greater financial resources than the company. The company believes that it is not prevented from selling a gum which contains a 454 cartridge; however, the companys' ability to market such firearms may be hindered by its inability to use the "454 Casull" trademark until the expiration on February 1, 1998 of the exclusivity of the license granted by Casull to Freedom Arms, Inc. The company will manufacture the Rifle and rifles chambered for conventional cartridges. Management believes that the technology of the Rifle will place it in the high end of the market. Th rifles chambered for conventional cartridges will compete with rifles produced by large manufacturers, such as Weatherby and Remington, smaller manufacturers such as Dakota Arms, Lazzeroni Arms Company and custom gunsmiths. The company's large fram revolver will compete directly with Freedom Arms, single action revolver. The primary difference between the company's revolver and Freedom Arms' revolver is the action. The company has designed a new action that prevents the firing pin from resting on the cartridge when the hammer is down. The new action may prevent the firing pin from resting on the cartridge when the hammer is down. The new action may prevent accidental discharge of the gun, if dropped or if the hammer is mistakenly hit. Such accidental discharges have occurred in other revolvers that do not have this feature. The company's revolvers are expected to have distinctive cosmetic features such as the grips, barrel design and other such variations.

Business Plan
The company expects to engage manufacturers' representatives to sell the products. The company is negotiating with Star Valley Marketing, Inc. to provide for the marketing of the company's products in North America. The key elements of the company's business plan are: (I) Domestic Distribution and (ii) International Distribution

Use of Proceeds
The proceeds from the proposed offering will be used for the purchase of land; construction of manufacturing plant; acquisition of machinery and equipment; research and development; marketing and sales; and working capital and general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
David R. Markin22.50%12.30%
Allan R. Tessler22.50%12.30%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Allan R. TesslerChairman of the Board60
Richard J. CasullChief Executive Officer, Chief Operating Officer and Director64
David M. MyersPresident and Director43

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