Tower Realty Trust, Inc.
Ticker:TOW 120 West 45th Street, 24th Floor
Exchange:New York Stock Exchange New York, NY 10036
Industry:Financial (SIC Code 6531) (212) 768-9010
# of Employees:65

Offering Information
Type of Shares:Common Shares Filing Date:8/6/97
U.S. Shares:12,015,000 Offer Date:10/9/97
Non-U.S. Shares:0 Filing Price:$25.00
Primary Shares:12,015,000 Offer Price:$26.00
Secondary Shares:0 Gross Spread:$1.69
Offering Amount: $300,375,000 Selling:$1.02
Expenses: - Reallowance:$0.10
Shares Out After:13,961,743

Primary Underwriting Group
ManagerTierPhone
Merrill Lynch & Co.Lead Manager (212) 449-4600
Legg Mason Wood Walker, Inc.Co-manager (410) 539-4038
Prudential Securities IncorporatedCo-manager (212) 778-5420
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Battle Fowler
Bank's Law Firm: Hogan & Hartson
Auditor: Coopers & Lybrand
Registrar/Transfer Agent: American Stock Transfer & Trust Co

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
12/31/96 3/31/97 3/31/96 3/31/97
Revenue:$28.73$7.70$7.76Assets:$409.19
Net Income:-$7.46-$1.24-$1.33Curr Assets:
EPS:Liabilities:$150.96
Prior EPS:$1.88$0.54Curr Liabilities:
Cash Flow/Oper:$0.95-$1.63-$0.26Equity:$258.23
Cash Flow/Fin:$5.61-$0.39-$1.17Cash:$4.12
Cash Flow/Inv:-$6.79-$0.39

Business Description
The company was formed to continue the commercial real estate business of Tower Equities, which has been engaged in the developing, acquiring, owning, renovating, managing, and leasing office properties in the Manhattan, Phoenix/Tucson and Orlando markets The Company will also own or have options to acquire four parcels of land which can support approximately 2.2 million square feet of development. As of June 30, 1997, the Properties were approximately 94.7% leased to over 350 tenants, and approximately 76% of the Company's Escalated Rent from its portfolio was derived from Properties located in central business district locations, including 46% from Properties located in the Manhattan office market. Substantially all of the Properties are located in anhattan, Phoenix, Tucson, and Orlando.The Company will operate as a fully integrated, self-administered, and self-managed real estate company and expects to qualify as a real estate investment trust ("REIT") for federal income tax purposes. The Company will continue Tower Equities' turnaround strategy of acquiring office properties at a significant discount to replacement cost that are underperforming due to physical, leasing, and/or operational deficiencies. Consistent with this strategy, the Company will seek to acquire office properties that present an attractive opportunity to create value and enhance cash flow through the Company's hands-on approach to property repositioning, including the implementation of property specific renovation and refurbishment programs for underperforming assets. The Company believes that the significant experience of its management in property development, redevelopment, construction, management, and leasing provide it with the expertise necessary to identify, acquire, upgrade, renovate, and reposition underperforming office properties.

Competition
The Company may be competing with other owners and developers that have greater resources and more experience than the Company. Additionally, the number of competitive properties in any particular market in which the Company's Properties are located could have a material adverse effect on both the Company's ability to lease space at the Properties or any newly acquired property and on the rents charged at the Properties. The Company believes that the Offering, the Line of Credit and its access as a public company tothe capital markets to raise funds during periods when conventional sources of financing may be unavailable or prohibitively expensive will provide the Company with substantial competitive advantages. Further, the Company believes that the number of real estate developers has decreased as a result of the recessionary market conditions and tight credit markets during the early 1990s as well as the reluctance on the part of more conventional financing sources to fund development and acquisition projects.

Business Plan
The company's primary business objective is to maximize stockholder value through increases in cash available for distribution and appreciation in the value of the Common Stock. The company plans to achieve this objective by implementing the internal and external growth strategies described below: (I) Contractual Rental Rate Increases, (ii) Tenant Rollover and (iii) Leasing of Vacant Space.

Use of Proceeds
The proceeds from the proposed offering will be used for prepayment of mortgage indebtedness and certain expenses related thereto; acquisition of interests in the properties; payment of certain expenses incurred in connection with the offering and the Formation Transactions; and initial working capital needs.

Executive Officers and Directors
Officer NameTitleAge
Lawrence H. FeldmanChairman of the Board, Chief Executive Officer and President43
Robert L. CoxExecutive Vice President and Chief Operating Officer and Director Nominee36
Joseph D. KasmanSenior Vice President and Chief Financial Officer39
Reuben FriedbergVice President -- Finance70
Erick S. ReimerVice President -- Leasing38

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