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First Niles Financial, Inc.
55 N. Main Street, Niles, OH 44446 * (330) 652-2539

The company is an S&L; holding company for the Home Federal Savings and Loan Association of Niles. The bank provides banking and financial services to individuals, families and small businesses.

Primary Underwriting Group
ManagerTierPhone
Charles Webb & CompanyLead Manager (614) 766-8400

Offering Information
NASNTL:FNFI Financial: SIC 6035
Type of Shares:Common Shares Filing Date:7/10/98
U.S. Shares:1,754,411 Offer Date:10/26/98
Non-U.S. Shares:0 Filing Price:$10.00
Primary Shares:1,754,411 Offer Price:$10.00
Secondary Shares:0 Gross Spread:
Offering Amount: $17,544,110 Selling:
Expenses: - Reallowance:
Post-IPO Shares: -
Employees:13

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Silver, Freedman & Taff
Bank's Law Firm: Vorys Sater Seymour Pease
Auditor: Annes, Gerlach & Williams

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
4 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Audited
Income
Balance
Sheet
12/31/97 4/30/98 4/30/97 4/30/98
Revenue:$5.03$2.14$1.66Assets:$72.54
Net Income:$0.39$0.29$0.30Curr Assets:
EPS:Liabilities:$60.35
Prior EPS:Curr Liab:$57.77
Cash Flow/Oper:$0.52-$0.10$0.04Equity:$12.19
Cash Flow/Fin:$0.08-$0.09$0.01Cash:$0.55
Cash Flow/Inv:-$0.43-$0.09

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

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