J.G. Wentworth & Company, Inc.
Proposed Ticker:JGWC The Graham Building, 15th and Ranstead Streets, 10th Floor
Exchange:NASDAQ-National Market Philadelphia, PA 19102
Industry:Financial (SIC Code 6162) (215) 567-7660
# of Employees:200

Filing Information
Type of Shares:Common Shares Filing Date:10/14/97
U.S. Shares Filed:5,286,738 Filing Range:$10.00 - $12.00
Non-U.S. Shares Filed:0 Offering Amount: $58,154,118
Primary Shares:4,000,000 Expenses:$1,000,000
Secondary Shares:1,286,738 Shares Out After:16,466,667

Primary Underwriting Group
ManagerTierPhone
Prudential Securities IncorporatedLead Manager (212) 778-5420
Furman Selz IncorporatedCo-manager (212) 309-8285
Oppenheimer & Company, Inc.Co-manager (212) 667-7400

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Wolf, Block, Schorr and Solis-Cohen
Bank's Law Firm: Stroock & Stroock & Lavan
Auditor: Coopers & Lybrand
Registrar/Transfer Agent: ChaseMellon Shareholder Services, L.L.C.

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:$11.79$20.55$5.92Assets:$81.44
Net Income:-$2.57$3.95Curr Assets:
EPS:-$0.20$0.31Liabilities:$82.13
Prior EPS:-$9.74-$8.64Curr Liabilities:
Cash Flow/Oper:-$15.74-$20.05$13.43Equity:-$0.69
Cash Flow/Fin:$34.07$30.30-$5.89Cash:$0.61
Cash Flow/Inv:-$19.73$30.30

Business Description
The company is a specialty finance company that originates, securitizes and services rights to receive payments from structured settlements and other deferred payment obligations. Deferred payment obligations are contractual arrangements under which one party has agreed to make fixed, scheduled payments to another party over time to satisfy an obligation that would otherwise be paid in an up-front, lump sum. The Company specializes in transactions involving two types of deferred payment obligations: (i) structured settlements arising from personal injury litigation as to which highly-rated insurance companies are the obligor, and, to a lesser extent, (ii) other deferred payment obligations such as claims arising from personal injury litigation and state-operated lotteries as to which governmental or quasi-governmental entities are the obligor.

Competition
The secondary market for deferred payment obligations is currently highly fragmented. In the market for structured settlements, the Company currently experiences competition from two main groups: specialty finance companies and independent brokers. The Company also experiences competition from individual brokers and networks of brokers through whom some of the Company's direct funding competitors originate much of their business. Because the Company originates substantially all of its receivables by its retail originations infrastructure, independent brokers are more likely to broker claims they identify to the Company's funding-company competitors than they are to refer them to the Company. In the future, the Company could face competition from a wide variety of financial services providers, including commercial banks, credit unions, savings and loans and other consumer and commercial lending institutions. Many of these existing and potential competitors in the financial services business are substantially larger and have more capital and other resources than the Company. The Company believes that it competes for business based upon the quality of its services, convenience and turnaround time in the funding process, availability of funding options and price.

Business Plan
The Company's growth strategy is to increase its originations of deferred payment receivables and profitability by further enhancing its position as the leading originator of the rights to receive payments from structured settlements and other deferred payment obligations. The Company believes that the creation of a strong brand image will enable the Company to increase profitably the volume of its receivables originated and the size of its servicing portfolio. To achieve its profitable growth, the Company intends to continue to: (I) Increase Retail Originations, (ii) Provide Quality Customer Service, (iii) Maintain High Underwriting Standards, (iv) Market to Referral Sources Such as Attorneys and Bankruptcy and Estate Trustees, (v) Obtain Institutional Financing and Complete Regular Securitizations, (vi) Maintain its Telecommunications and Information Management and (vii) Expand into New Deferred Payment Market Niches.

Use of Proceeds
The proceeds from the proposed offering will be used to pay a cash tax distribution to certain of the company's stockholders, to pay down outstanding amounts on the credit facilities and for general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
ING23.50%16.30%
James D. Delaney21.60%14.40%
Gary Veloric21.60%14.40%
Michael B. Goodman21.40%14.40%
Edward S. Stone7.80%5.40%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Gary VeloricChairman of the Board of Directors37
Michael B. GoodmanExecutive Vice President, Chief Operating Officer and Director35
James D. DelaneyPresident, Chief Executive Officer and Director46
Andrew S. HillmanSenior Vice President, General Counsel and Secretary45
James J. O'MalleyVice President and Chief Financial Officer46

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