Community First Banking Company
Ticker:CFBC 110 Dixie Street
Exchange:NASDAQ-National Market Carrollton, GA 30117
Industry:Financial (SIC Code 6035) (770) 834-1071

Offering Information
Type of Shares:Common Shares Filing Date:3/18/97
U.S. Shares:2,413,000 Offer Date:7/1/97
Non-U.S. Shares:0 Filing Price:$20.00
Primary Shares:2,413,000 Offer Price:$20.00
Secondary Shares:0 Gross Spread:
Offering Amount: $48,260,000 Selling:
Expenses: - Reallowance:
Shares Out After: -

Primary Underwriting Group
ManagerTierPhone
Trident Securities, Inc.Lead Manager (919) 781-8900

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Powell, Goldstein, Frazer & Murphy
Bank's Law Firm: Brooks, Pierce, McLendon, Humphrey & Leonard, LLP
Auditor: Porter, Keadle Moore, LLP

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:$16.65Assets:$352.53
Net Income:$0.25Curr Assets:
EPS:Liabilities:$327.25
Prior EPS:Curr Liabilities:
Cash Flow/Oper:$3.36Equity:$25.28
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a Georgia corporation organized in March 1997 by the Savings Bank for the purpose of holding all of the common stock, par value $0.01 per share, of the Savings Bank and in order to facilitate the Conversion and Reorganization. Upon completion of the Conversion and Reorganization, the only significant assets of the company will be all of the outstanding Savings Bank Common Stock, the note evidencing the company's loan to the ESOP and the portion of the net proceeds from the Offerings retained by the company. The business of the company will initially consist of the business of the Savings Bank. The directors and executive officers of the company and the Savings Bank believe that it is in the best interests of the Savings Bank, the company and the company's stockholders for the company and the Savings Bank to remain independent, with the objective of long-term enhancement of shareholder value. Accordingly, an investment in the Common Stock of the company may not be suitable for investors who are seeking short-term returns through a sale of the institution.

Use of Proceeds
The proceeds from the proposed offering will be used for general corporate purposes.

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