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Keebler Foods Company
677 Larch Avenue, Elmhurst, IL 60126 * (630) 833-2900

The company is the second largest cookie and cracker manufacturer in the U.S. with 1996 sales of $2 billion and a 24% share of the U.S. cookie and cracker market. Keebler markets a majority of its products under the Keebler and Carr's and Cheez-It brands

Primary Underwriting Group
ManagerTierPhone
CS First BostonLead Manager (212) 325-2000
Merrill Lynch & Co.Co-manager (212) 449-4600
Morgan Stanley Dean Witter Discover & Co.Co-manager (212) 761-5900
SBC Warburg Dillon Read, Inc.Co-manager

Offering Information
NYSE:KBL Manufacturing: SIC 2052
Type of Shares:Common Shares Filing Date:12/12/97
U.S. Shares:11,641,000 Offer Date:1/28/98
Non-U.S. Shares:0 Filing Range:$21.00 - $24.00
Primary Shares:0 Offer Price:$24.00
Secondary Shares:11,641,000 Gross Spread:$1.44
Offering Amount: $261,922,500 Selling:$0.86
Expenses:$0 Reallowance:$0.10
Post-IPO Shares:83,731,000
Spin out parent firm: Flowers Industries, Inc.
Employees:9700

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Winston & Strawn
Bank's Law Firm: Cravath, Swaine & Moore
Registrar/Transfer Agent: Harris Trust & Savings Bank
Auditor: Deloitte & Touche

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
8 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Audited
Income
Balance
Sheet
12/31/96 10/4/97 10/5/96 10/4/97
Revenue:$1,974.40$1,542.20$1,500.30Assets:$1,116.10
Net Income:$2.10$36.40-$13.00Curr Assets:$380.62
EPS:Liabilities:$914.60
Prior EPS:Curr Liab:$390,204.00
Cash Flow/Oper:$128.11Equity:$201.50
Cash Flow/Fin:-$58.20Cash:$61.10
Cash Flow/Inv:-$20.79Working Cap:-$389,823.38

Competition
The U.S. branded cookie and cracker industry is led by the company and Nabisco, which together account for 58.4% of sales volume. Smaller competitors include numerous national, regional and local manufacturers of both branded and private label products. Competition in the company's markets takes many forms including the following: establishing favorable brand recognition; developing products sought by consumers; implementing appropriate pricing; providing strong marketing support; and obtaining access to retail outlets and sufficient shelf space. Nabisco is the largest manufacturer in the U.S. cookie and cracker industry. Keebler has a 24.1% share of the retail cookie and cracker market, while Nabisco has a 34.3% share. The remaining industry participants primarily target certain segments of the industry or focus on certain geographical regions of the United States.

Business Plan
The company's business strategy is designed to capitalize on its competitive strengths, which include its strong national brands and its national DSD distribution system. The key elements of the Company's strategy are: (I) Build on the Keebler Brand, (ii) Take Advantage of Product Segmentation and Keebler Brand Strength Across Prodoct Segments, (iii) Expand the Cheez-It Brand, (iv) Expand Non-Supermarket Sales and (v) Increase the Efficiency of its Operations.

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

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Flowers Industries, Inc.0.45
Bermore, Limited0.07
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
E. Nichol McCullyChief Financial Officer and Senior Vice President - Finance43
David B. VermylenPresident - Keebler Brands47
Jack M. LotkerPresident - Specialty Products54
Sam K. ReedPresident, Chief Executive Officer and Director50
James T. WillardSenior Vice President - Operations57
Harry J. WalshVice President - Corporate Planning and Development42
Thomas E. O'NeillVice President, Secretary and General Counsel42

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