All Communications Corporation
Ticker:ACUC 1450 Route 22 West
Exchange:NASDAQ-Small Cap Market Mountainside, NJ 07092
Industry:Service (SIC Code 4813) (908) 789-8800

Offering Information
Type of Shares:Common Shares Filing Date:2/4/97
U.S. Shares:1,400,000 Offer Date:4/28/97
Non-U.S. Shares:0 Filing Price:$3.50
Primary Shares:1,400,000 Offer Price:$3.50
Secondary Shares:0 Gross Spread:$0.35
Offering Amount: $4,900,000 Selling:$0.17
Expenses:$450,000 Reallowance:
Shares Out After:4,475,000

Primary Underwriting Group
ManagerTierPhone
Monroe Parker & CompanyLead Manager (914) 696-4200

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Singe Zamansky LLP
Bank's Law Firm: Bernstein & Wasserman
Auditor: Schneider Ehrlich & Wengrover LLP
Registrar/Transfer Agent: American Stock Transfer & Trust Co

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 12/31/96
Revenue:$3.88Assets:$2.08
Net Income:$0.05Curr Assets:
EPS:$0.03Liabilities:$1.91
Prior EPS:$0.01Curr Liabilities:
Cash Flow/Oper:-$0.46Equity:$0.17
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is engaged in the business of selling, installing and servicing voice and videoconferencing communications systems, concentrating on the commercial and industrial marketplace. The company's voice communications products are intended principally for small to medium-sized business use; its videoconferencing communications products are intended for use by all business, governmental, educational and medical entities. In connection with the sale and service of its products, the company also markets peripheral data and telecommunications products obtained from others. Through its headquarters office in Mountainside, New Jersey and nationwide subcontractors, the company sells, installs and upgrades its communication and information distribution products and services. The company sells, installs and services Panasonic telecommunications products throughout the United States both through employees of the company and subcontractors.

Competition
The audio and videoconferencing communications industries have been characterized by pricing pressures and business consolidations. The company competes with other manufacturers and distributors of voice communications and videoconferencing systems, many of which are larger, have greater recognition in the industry, a longer operating history and greater financial resources than the company. The company's competitors in the voice communications sector include Lucent Technologies, Inc., Northern Telecom and Toshiba. The company's competitors in the video communications sector include Picturetel Corporation, Compression Labs, Incorporated and VTEL Corporation.

Business Plan
The company resells to end user customers a number of the telecommunication industry's leading voice-communication and videoconferencing systems and products through non-exclusive reseller agreements with Panasonic and SNS, respectively, and is positioned to provide its customers with the installation and/or integration of the systems and products as well as continued maintenance and service.

Use of Proceeds
The proceeds from the proposed offering will be used for telephone systems inventory, videoconferencing equipment inventory, leasing new corporate headquarters and leasehold improvements, hiring additional employees, the purchase of computer equipment and associated software, marketing and working capital.

Warrant Information
# of Units:550,000
Unit Ticker:ACMNU Unit Price:$7.00
Warrant Ticker:ACMNW Warrant Price:
Warrant Exercise Date: Warrant Exercise Price:
Warrant Expiration Date:
Warrant Detachable: Yes Warrant Detach Date:
Warrant Callable: No
Unit Composition: 2 Common Shares + 2 Class A Warrants
Warrant Entitlement: 1 Common Share


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