IMH Commercial Holdings, Inc.
Ticker:ICH 20371 Irvine Avenue
Exchange:New York Stock Exchange Santa Ana, CA 92707
Industry:Financial (SIC Code 6798) (714) 556-0122
# of Employees:9

Offering Information
Type of Shares:Common Shares Filing Date:7/17/97
U.S. Shares:5,500,000 Offer Date:8/4/97
Non-U.S. Shares:0 Filing Range:$14.00 - $16.00
Primary Shares:5,500,000 Offer Price:$15.00
Secondary Shares:0 Gross Spread:$1.05
Offering Amount: $82,500,000 Selling:$0.63
Expenses:$1,050,000 Reallowance:$0.10
Shares Out After:5,875,831
Spin out parent firm: Imperial Credit Mortgage Holdings, Inc.

Primary Underwriting Group
ManagerTierPhone
PaineWebber IncorporatedLead Manager (212) 713-2626
Everen Securities, Inc.Co-manager (312) 574-6859
Oppenheimer & Company, Inc.Co-manager (212) 667-7400
Stifel, Nicolaus & Company, IncorporatedCo-manager (314) 342-2130

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Freshman, Marantz, Orlanski, Cooper & Klein
Bank's Law Firm: Skadden, Arps, Slate, Meagher & Flom
Auditor: KPMG Peat Marwick
Registrar/Transfer Agent: Boston Equiserve Limited Partnership

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
3/31/97 3/31/97
Revenue:$0.37Assets:$32.25
Net Income:-$2.69Curr Assets:
EPS:Liabilities:$17.23
Prior EPS:-$10.02Curr Liabilities:
Cash Flow/Oper:$31.95Equity:$15.02
Cash Flow/Fin:-$17.54Cash:$4.40
Cash Flow/Inv:-$17.54

Business Description
The company is a real estate investment trust, (REIT). The company was organized for the purpose of originating, purchasing, securitizing and selling commercial mortgages and investing in commercial mortgages and commercial mortgage backed securities. The company was formed to seek opportunities in the commercial mortgage market. Commercial mortgage assets include mortgage loans on condominium-conversions, multifamily and cooperative apartment properties and mortgage loans on commercial properties, such as industrial and warehouse space, office buildings, retail space and shopping malls, hotels and motels, nursing homes, hospitals, congregate care facilities and senior living centers. The company will also purchase mortgage-backed securities on commercial properties, such as pass-through certificates, and REMICs.

Competition
The Company will face competition in its Conduit Operations from other financial institutions, including but not limited to banks and investment banks. Many of the institutions with which the Company will compete in its Conduit Operations have significantly greater financial resources than the Company. Other multifamily residences, self-storage facilities, retail shopping facilities, office buildings and combination warehouse/industrial facilities located in the areas of the mortgaged properties securing the Company's Commercial Mortgages compete with the mortgaged properties of such types to attract residents, retail correspondents, tenants and customers. The leasing of real estate is highly competitive. The principal means of competition are price, location and the nature and condition of the facility to be leased. A borrower under a Commercial Mortgages competes with all lessors and developers of comparable types of real estate in the area in which the mortgaged property is located. Such lessors or developers could have lower rentals, lower operating costs, more favorable locations or better facilities. While a borrower under a Commercial Mortgage may renovate, refurbish or expand the mortgaged property to maintain it and remain competitive, such renovation, refurbishment or expansion may itself entail significant risk. Increased competition could adversely affect income from the market value of the mortgaged properties. In addition, the business conducted at each mortgaged property may face competition from other industries and industry segments.

Business Plan
The company's business strategy relies on short-term borrowings to fund long-term Commercial Mortgages and investment securities available for sale. In the event the company is not able to renew or replace maturing borrowings, the company could be required to sell, under adverse market conditions, all or a portion of its Commercial Mortgages and investment securities available for sale and could incur losses as a result. In addition, in such event the company may be required to terminate hedge positions, which could result in further losses to the company. Such events could have a material adverse effect on the company.

Use of Proceeds
The proceeds from the proposed offering will be used to provide funding for the company's long term investment operations and its conduit operations and for general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Imperial Credit Mortgage Holdings, Inc.65.70%9.80%
William S. Ashmore8.80%
Joseph R. Tomkinson8.80%
Richared J. Johnson7.10%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Joseph R. TomkinsonChairman of the Board and Chief Executive Officer of ICH and Chairman of the Board and Chief Executive Officer of ICCC49
William S. AshmorePresident and Chief Operating Officer of ICH, Executive Vice President and Director of ICCC47
William D. EndresenSenior Vice President of ICH and President and Director of ICCC42
Mary C. Glass-SchannaultSenior Vice President of ICH and Senior Vice President of ICCC43
Richard J. JohnsonSenior Vice President, Chief Financial Officer, Treasurer and Secretary of ICH and ICCC and Director of ICCC35

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