T&W; Financial Corporation
Proposed Ticker:TWFC 6416 Pacific Highway East
Exchange:NASDAQ-National Market Tacoma, WA 98424
Industry:Financial (SIC Code 6159) (253) 922-5164
# of Employees:48

Filing Information
Type of Shares:Common Shares Filing Date:8/20/97
U.S. Shares Filed:2,560,000 Filing Range:$14.00 - $16.00
Non-U.S. Shares Filed:0 Offering Amount: $38,400,000
Primary Shares:2,200,000 Expenses:$700,000
Secondary Shares:360,000 Shares Out After:8,000,000

Primary Underwriting Group
ManagerTierPhone
Oppenheimer & Company, Inc.Lead Manager (212) 667-7400

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Graham & James
Bank's Law Firm: Gibson, Dunn & Crutcher
Auditor: BDO Seidman
Registrar/Transfer Agent: Transecurities International, Inc.

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
6 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 6/30/97 6/30/96 6/30/97
Revenue:$19.50$11.62$8.56Assets:$124.18
Net Income:$3.17$1.75$2.39Curr Assets:
EPS:$0.55$0.30Liabilities:$112.02
Prior EPS:-$0.17$2.16Curr Liabilities:
Cash Flow/Oper:$10.70-$30.56$17.23Equity:$12.16
Cash Flow/Fin:$42.85$31.53-$18.57Cash:$8.86
Cash Flow/Inv:-$49.81$31.53

Business Description
The company is a specialized commercial finance company that provides equipment financing, principally in the form of leases, to small and medium sized businesses. The Company originates leases through direct relationships with selected leading equipment manufacturers, distributors and industry cooperatives ("Equipment Providers") that generally offer the Company's leasing services as a preferred method of financing equipment sales. The Company also originates leases through referrals from financial institutions and other lessors. The Company is a "credit lender" and, as such, its underwriting policies and procedures focus on the creditworthiness of the lessee rather than the value of the equipment financed. The Company concentrates on "prime credits," which it defines as lessees that have been under the same ownership for at least 10 years and have a record of meeting their financial obligations. The company has been continuously engaged in the leasing business since 1976, and as of June 30, 1997, the Company's portfolio of leases serviced totaled $174.7 million and included over 7,200 leases. The Company focuses on financing equipment with a purchase price of less than $250,000 ("small ticket" equipment leases) in various industries, including fast food franchises, independent grocery stores, funeral homes, hospitality, liquid waste disposal and horticulture.

Competition
The "small ticket" equipment leasing market is highly competitive. The Company competes with a number of national, regional and local finance companies, Equipment Providers that provide financing for the sale or lease of equipment themselves and traditional financial services companies, such as commercial banks and savings and loan associations, many of whom possess substantially greater financial, marketing and operational resources than the Company. In addition, the Company's competitors and potential competitors include many larger, more established companies which may have a lower cost of funds than the Company and access to capital markets and to other funding sources that may be unavailable to the Company.

Business Plan
The company has operated its business based on adherence to a strategy that stresses a high level of customer service, strong credit quality, low-cost funding and efficient operations. The key elements of the company's strategy are: (I) Customer Service, (ii) Strong Credit Quality, (iii) Low Cost Funding and (iv) Operating Efficiency.

Use of Proceeds
The proceeds from the proposed offering will be used for the repayment of certain bank and affiliate lines of credit and for general corporate purposes, including working capital to fund expansion of its leasing business.

Executive Officers and Directors
Officer NameTitleAge
Michael A. PriceChief Executive Officer and Chairman of the Board52
Thomas W. PricePresident and Director34
Paul B. LukeSenior Vice President, Chief Financial Officer, Secretary, Treasurer and Director41
Kenneth W. McCarthy, Jr.Senior Vice President, General Counsel and Director56

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