IPO Company Profile
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Niagara Bancorp, Inc.
6950 South Transit Road, P.O. Box 514, Lockport, NY 14095 * (716) 625-7500

The company is a bank holding company for the Lockport Savings Bank of Lockport New York.

Primary Underwriting Group
ManagerTierPhone
CIBC Oppenheimer & CompanyLead Manager (212) 667-7400
Trident Securities, Inc.Co-manager (919) 781-8900

Offering Information
NASNTL:NBCP Financial: SIC 6712
Type of Shares:Common Shares Filing Date:12/22/97
U.S. Shares:29,760,000 Offer Date:4/20/98
Non-U.S. Shares:0 Filing Price:$10.00
Primary Shares:29,760,000 Offer Price:$10.00
Secondary Shares:0 Gross Spread:$0.00
Offering Amount: $297,600,000 Selling:$0.00
Expenses:$0 Reallowance:$0.00
Post-IPO Shares: -

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Luse Lehman Gorman Pomerenk & Schick
Bank's Law Firm: Silver, Freedman & Taff
Registrar/Transfer Agent: ChaseMellon Shareholder Services, L.L.C.
Auditor: KPMG Peat Marwick

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
9 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Audited
Income
Balance
Sheet
12/31/96 9/30/97 9/30/96 9/30/97
Revenue:$80.81$66.27$59.78Assets:$1,176.45
Net Income:$10.77$8.63$8.23Curr Assets:
EPS:Liabilities:$1,049.73
Prior EPS:Curr Liab:$992.22
Cash Flow/Oper:$18.97$11.74$21.28Equity:$126.72
Cash Flow/Fin:$89.60$68.49$84.51Cash:$17.00
Cash Flow/Inv:-$131.77-$79.45

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

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