OFFER TO SELL
Client No. 05042

Business: This 32 year old company is a retailer of patio furniture, fireplaces and related accessories. In addition, the company is a wholesaler of gas and electric fireplaces and accessories. The company operates retail stores and a 65,000 square foot warehouse and distribution center. The company is located in the Mid-Atlantic Region.

Market area: Continental United States and Europe

Sales:
Year Ending March 31, 2005 $ 10,017,994
Year Ending March 31, 2004 $ 10,153,229
Year Ending March 31, 2003 $ 10,479,227
Year Ending March 31, 2002 $ 10,198,230

Reason for Sale: The company is privately owned and the owners wish to retire.

Terms and Price: Terms and price are flexible depending upon the structure of the sale. The company is being offered for sale as one entity, the retail stores individually or by group and/or the wholesale fireplace operation.

Fees: Penn Capital Group, L.L.C. has been engaged exclusively to sell this company and our fee is paid by the seller.

More detailed information will be supplied to serious buyers upon the signing of a confidentiality agreement. A verification of the potential buyer’s financial capabilities will be required. All communication, inquiries and requests for information should be directed to:

Lawrence N. Blake
Penn Capital Group, L.L.C.
5 Shadow Lane
Chadds Ford, PA 19317

Phone: 610-388-7119
Fax: 610-388-3361