sec document

     As filed with the Securities and Exchange Commission on April 2, 2003
                                                   Registration No. 333-________
================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549




                                    FORM S-3
                             REGISTRATION STATEMENT
                        UNDER THE SECURITIES ACT OF 1933
                            -------------------------

                        HALLMARK FINANCIAL SERVICES, INC.
             (Exact name of registrant as specified in its charter)

                       Nevada                                87-0447375
           (State or other jurisdiction of                (I.R.S. Employer
           incorporation or organization)                 Identification Number)

                              14651 Dallas Parkway
                                    Suite 900
                               Dallas, Texas 75254
                                 (972) 404-1637
               (Address, including zip code, and telephone number,
        including area code, of registrant's principal executive offices)
                          ----------------------------

                                 Mark E. Schwarz
                                Chairman and CEO
                        Hallmark Financial Services, Inc.
                              14651 Dallas Parkway
                                    Suite 900
                               Dallas, Texas 75254
                                 (972) 404-1637
            (Name, address, including zip code, and telephone number,
             including area code, of agent for service of process)


                                   Copies to:
                              Steven Wolosky, Esq.
                 Olshan Grundman Frome Rosenzweig & Wolosky LLP
                                 505 Park Avenue
                            New York, New York 10022
                                 (212) 753-7200
                         ------------------------------

        Approximate date of commencement of proposed sale to the public:
 As soon as practicable after the effective date of this registration statement.
                            -------------------------






            If the only  securities  being  registered  on this  Form are  being
offered pursuant to dividend or interest  reinvestment  plans,  please check the
following box. |_|

            If any of the  securities  being  registered  on this Form are to be
offered  on a  delayed  or  continuous  basis  pursuant  to Rule 415  under  the
Securities Act of 1933,  other than  securities  offered only in connection with
dividend or interest reinvestment plans, please check the following box. |X|

            If this  Form is  filed to  register  additional  securities  for an
offering  pursuant to Rule 462(b)  under the  Securities  Act,  please check the
following box and list the Securities Act  registration  statement number of the
earlier effective registration statement for the same offering. |_|

            If this Form is a  post-effective  amendment  filed pursuant to Rule
462(c) under the Securities Act, check the following box and list the Securities
Act  registration   statement  number  of  the  earlier  effective  registration
statement for the same offering. |_|

            If delivery  of the  prospectus  is expected to be made  pursuant to
Rule 434, please check the following box. |_|


                         CALCULATION OF REGISTRATION FEE

=================================================================================
                                            Proposed Maximum
                                           Aggregate Offering       Amount Of
Title of Shares to be Registered(1)             Price(2)         Registration Fee
---------------------------------------------------------------------------------


Nontransferable Common Stock Subscription
Rights....................................       $0(3)                 $0(3)
---------------------------------------------------------------------------------
Common Stock, par value $.03 per share,
issuable upon exercise of nontransferable
rights....................................  $10,000,000(4)            $809.00
=================================================================================

(1)   This  registration  statement  relates  to (a)  nontransferable  rights to
      purchase  shares of common  stock of Hallmark  Financial  Services,  Inc.,
      which  rights  will be  issued to  holders  of  common  stock of  Hallmark
      Financial  Services,  Inc., and (b) the shares of common stock deliverable
      upon  exercise  of the  nontransferable  rights  pursuant  to  the  rights
      offering.
(2)   Estimated  solely for the purpose of calculating the  registration  fee in
      accordance with Rule 457(o) under the Securities Act of 1933, as amended.
(3)   The  nontransferable   rights  are  being  issued  without  consideration.
      Pursuant to Rule 457(g) under the Securities  Act of 1933, as amended,  no
      separate  registration  fee is  required  because  the  rights  are  being
      registered  in  the  same  registration  statement  as  the  common  stock
      underlying the rights.
(4)   Represents   the  gross   proceeds  from  the  assumed   exercise  of  all
      nontransferable rights issued.

            THE  REGISTRANT  HEREBY AMENDS THIS  REGISTRATION  STATEMENT ON SUCH
DATE OR  DATES AS MAY BE  NECESSARY  TO  DELAY  ITS  EFFECTIVE  DATE  UNTIL  THE
REGISTRANT SHALL FILE A FURTHER  AMENDMENT WHICH  SPECIFICALLY  STATES THAT THIS
REGISTRATION  STATEMENT  SHALL  THEREAFTER  BECOME  EFFECTIVE IN ACCORDANCE WITH
SECTION  8(A)  OF  THE  SECURITIES  ACT  OF  1933,  AS  AMENDED,  OR  UNTIL  THE
REGISTRATION  STATEMENT  SHALL BECOME  EFFECTIVE ON SUCH DATE AS THE COMMISSION,
ACTING PURSUANT TO SAID SECTION 8(A), MAY DETERMINE.

                                       2




            The  information  in  this  prospectus  is not  complete  and may be
changed. We may not sell these securities until the registration statement filed
with the Securities and Exchange Commission is effective. This prospectus is not
an offer to sell these  securities  and is not  soliciting an offer to buy these
securities in any state where the offer or sale is not permitted.

                   SUBJECT TO COMPLETION, DATED APRIL 2, 2003
PROSPECTUS
                        Hallmark Financial Services, Inc.
                               Subscription Rights
                             Shares of Common Stock

            We are  distributing  to holders of our common stock,  at no charge,
nontransferable  subscription  rights to purchase up to an  aggregate of _______
shares of our common  stock.  You will receive one  subscription  right for each
share of common  stock you own. If you  exercise  your  rights in full,  you may
over-subscribe for the purchase of additional shares that remain unsubscribed at
the expiration of the rights offering, subject to availability and allocation of
shares among persons exercising this over-subscription  privilege.  You will not
be entitled to receive any rights unless you hold of record shares of our common
stock as of the close of business on ________________, 2003.

            The  proceeds  of this  rights  offering  will  be used to pay  back
outstanding  indebtedness  and the  remainder,  if any, will be used for working
capital purposes.

            Each subscription  right will entitle you to purchase _______ shares
of our common stock at a subscription price of $______ per right (or $______ per
share).  The  subscription  rights will expire if they are not exercised by 5:00
p.m., New York City time, on ______________,  2003, the expected expiration date
of this rights  offering.  We may extend the period for exercising the rights in
our sole discretion. Rights that are not exercised by the expiration date of the
rights  offering will expire and will have no value.  The rights may not be sold
or transferred  except under the very limited  circumstances  described later in
this prospectus.  You should carefully  consider whether to exercise your rights
before  the  expiration   date.  All  exercises  of   subscription   rights  are
irrevocable.  Our board of directors is making no recommendation  regarding your
exercise of the subscription rights.

            If any shares of common stock offered in the rights  offering remain
unsubscribed  after the rights  offering,  Timothy A. Bienek,  our President and
Chief Operating Officer,  Scott K. Billings,  our Chief Financial  Officer,  and
James  C.  Epstein,  one of the  director  nominees  in our  upcoming  board  of
directors  election,  have agreed to purchase  such  shares,  up to an aggregate
subscription price of $100,000, $50,000 and $125,000, respectively,  pursuant to
standby purchase agreements.

            Shares of our common stock are traded on the American Stock Exchange
Emerging  Company  Marketplace  under the symbol  "HAF." On April __, 2003,  the
closing  sales price for our common stock was $______ per share.  We expect that
the shares of common stock issued in the rights  offering will also be listed on
the American Stock Exchange Emerging Company Marketplace under the same symbol.

            AN  INVESTMENT  IN OUR  COMMON  STOCK  IS  VERY  RISKY.  YOU  SHOULD
CAREFULLY  CONSIDER  THE RISK  FACTORS  BEGINNING  ON PAGE 6 OF THIS  PROSPECTUS
BEFORE EXERCISING YOUR SUBSCRIPTION RIGHTS.

                                                                         Underwriting
                                                                        Discounts and      Proceeds to the
                                               Price to Public           Commissions         Company(1)
                                               ---------------          ------------         ----------

            Per share..................       $_______(2)                     N/A                $_______
            Total......................       $_______                        N/A                $_______

              (1)  Before  deducting  expenses of the rights offering payable by
                   us, estimated to be $_______.
              (2)  This  represents  the  subscription  price for  purchase of a
                   share of  common  stock  upon  exercise  of the  subscription
                   rights.

            NEITHER  THE  SECURITIES  AND  EXCHANGE  COMMISSION  NOR  ANY  STATE
SECURITIES  COMMISSION  HAS  APPROVED  OR  DISAPPROVED  OF THESE  SECURITIES  OR
DETERMINED IF THIS PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE
CONTRARY IS A CRIMINAL OFFENSE.

                             -----------------------

               The date of this prospectus is ____________, 2003.






                                TABLE OF CONTENTS


                                                                            Page
                                                                            ----


Questions and Answers about the Rights Offering..........................    1
Risk Factors.............................................................    6
Our Company..............................................................   11
Use of Proceeds..........................................................   11
Capitalization...........................................................   11
Price Range of Common Stock..............................................   12
The Rights Offering......................................................   12
Certain United States Federal Income Tax Consequences....................   20
Plan of Distribution.....................................................   21
Legal Matters............................................................   22
Experts..................................................................   22
Where You Can Find More Information......................................   22
Forward-Looking Statements...............................................   23

                                       i





            You should rely only on the  information in this  prospectus and the
additional  information  described  under the  heading  "Where You Can Find More
Information."  We have not  authorized  any  other  person to  provide  you with
different  information.  If anyone  provides you with different or  inconsistent
information, you should not rely on it. We are not making an offer to sell these
securities in any  jurisdiction  where the offer or sale is not  permitted.  You
should  assume  that  the  information  in this  prospectus  and the  additional
information  described  under the heading "Where You Can Find More  Information"
were  accurate  on the date on the  front  cover  of the  prospectus  only.  Our
business,  financial  condition,  results of  operations  and prospects may have
changed since that date.


                 QUESTIONS AND ANSWERS ABOUT THE RIGHTS OFFERING

            This  section   highlights   information   contained   elsewhere  or
incorporated by reference in this prospectus.  This section does not contain all
of the important  information  that you should consider  before  exercising your
subscription  rights and  investing  in our common  stock.  You should read this
entire prospectus carefully.

Q:   WHAT IS THE RIGHTS OFFERING?

A:   The rights offering is a distribution to holders of our common stock, at no
     charge,  of  nontransferable  subscription  rights to  purchase  additional
     shares of our common  stock.  You will receive one  subscription  right for
     each share of common  stock you own at the close of business  on  ________,
     2003,  the record  date.  The  subscription  rights  will be  evidenced  by
     nontransferable rights certificates.

Q:   WHAT IS A SUBSCRIPTION RIGHT?

A:   Each  subscription  right is a right to purchase  ____ shares of our common
     stock  and  carries  with  it  a  basic   subscription   privilege  and  an
     over-subscription privilege.

Q:   WHAT IS THE BASIC SUBSCRIPTION PRIVILEGE?

A:   The basic  subscription  privilege  of each right  entitles you to purchase
     _____  shares of our  common  stock at a  subscription  price of $_____ per
     right  (or  $_____  per  share).  You  may  exercise  any  number  of  your
     subscription  rights,  or you may choose not to exercise  any  subscription
     rights. We will not distribute any fractional shares, but will round up the
     aggregate number of shares you are entitled to receive to the nearest whole
     number.

Q:   WHAT IS THE OVER-SUBSCRIPTION PRIVILEGE?

A:   We do not expect that all of our  stockholders  will  exercise all of their
     basic subscription rights. By extending over-subscription privileges to our
     stockholders,  we are  providing  stockholders  that  exercise all of their
     basic subscription privileges with the opportunity to purchase those shares
     that  are  not  purchased  by  other  stockholders.  The  over-subscription
     privilege  of each right  entitles  you, if you fully  exercise  your basic
     subscription  privilege,  to subscribe for additional  shares of our common
     stock unclaimed by other holders of rights in the rights  offering,  at the
     same subscription  price per right. If an insufficient  number of shares is
     available to fully satisfy all  over-subscription  privilege requests,  the
     available shares will be distributed  proportionately  among rights holders
     who  exercised  their  over-subscription  privilege  based on the number of
     shares  each  rights  holder  subscribed  for under the basic  subscription
     privilege.  The subscription  agent will return any excess payments by mail
     without  interest or deduction  promptly after the expiration of the rights
     offering.

Q:   HOW LONG WILL THE RIGHTS OFFERING LAST?

A:   You will be able to exercise your subscription rights only during a limited
     period. If you do not exercise your  subscription  rights before 5:00 p.m.,
     New York City time, on _____________,  2003, your subscription  rights will
     expire.  We may,  in our sole  discretion,  decide  to  extend  the  rights
     offering until some later time, no later than _______________.

                                       1





Q:   AM I REQUIRED TO SUBSCRIBE IN THE RIGHTS OFFERING?

A:   No.

Q:   WHAT HAPPENS IF I CHOOSE NOT TO EXERCISE MY SUBSCRIPTION RIGHTS?

A:   You will retain your  current  number of shares of common stock even if you
     do not exercise  your  subscription  rights.  If you choose not to exercise
     your subscription  rights, then the percentage of our common stock that you
     own may  decrease.  The  magnitude  of the  reduction  of  your  percentage
     ownership  will  depend  upon  the  extent  to  which  you  and  the  other
     stockholders subscribe in the rights offering.

Q:   HOW DO I EXERCISE MY SUBSCRIPTION RIGHTS?

A:   You may  exercise  your  subscription  rights by  properly  completing  and
     signing your subscription certificate,  and delivering it with full payment
     of the subscription price for the shares you are subscribing (including any
     amounts in respect of the over-subscription  privilege) to the subscription
     agent on or prior to the expiration date. If you use the mail, we recommend
     that you use insured,  registered mail,  return receipt  requested.  If you
     cannot deliver your rights  certificate to the subscription  agent on time,
     you may follow the  guaranteed  delivery  procedures  described  under "The
     Rights Offering - Guaranteed Delivery Procedures" beginning on page 16.

Q:   WHAT SHOULD I DO IF I WANT TO  PARTICIPATE  IN THE RIGHTS  OFFERING  BUT MY
     SHARES ARE HELD IN THE NAME OF MY BROKER, CUSTODIAN BANK OR OTHER NOMINEE?

A:   If you hold shares of our common stock through a broker,  custodian bank or
     other nominee, we will ask your broker,  custodian bank or other nominee to
     notify  you  of  the  rights  offering.   If  you  wish  to  exercise  your
     subscription  rights, you will need to have your broker,  custodian bank or
     other nominee act for you. To indicate your decision,  you should  complete
     and  return  to your  broker,  custodian  bank or  other  nominee  the form
     entitled  "Beneficial  Owner  Election  Form." You should receive this form
     from your  broker,  custodian  bank or other  nominee with the other rights
     offering materials. You should contact your broker, custodian bank or other
     nominee  if you  believe  you are  entitled  to  participate  in the rights
     offering but you have not received this form.

Q:   WHAT SHOULD I DO IF I WANT TO PARTICIPATE IN THE RIGHTS OFFERING AND I AM A
     STOCKHOLDER IN A FOREIGN COUNTRY OR IN THE ARMED SERVICES?

A:   The subscription  agent will mail  subscription  certificates to you if you
     are a rights  holder whose  address is outside the United  States or if you
     have an Army Post Office or a Fleet Post Office  address.  To exercise your
     rights,  you must notify the  subscription  agent on or prior to 5:00 p.m.,
     New York City time, on  ____________,  2003, and take all other steps which
     are necessary to exercise your rights,  on or prior to that time. If you do
     not follow these procedures prior to the expiration of the rights offering,
     your rights will expire.

Q:   WILL  I BE  CHARGED  A  SALES  COMMISSION  OR A FEE BY  HALLMARK  FINANCIAL
     SERVICES IF I EXERCISE MY SUBSCRIPTION RIGHTS?

A:   No. We will not charge a brokerage  commission  or a fee to rights  holders
     for exercising their  subscription  rights.  However,  if you exercise your
     subscription  rights  through a broker or nominee,  you will be responsible
     for any fees charged by your broker or nominee.

Q:   WHAT ARE THE UNITED STATES FEDERAL INCOME TAX CONSEQUENCES OF EXERCISING MY
     SUBSCRIPTION RIGHTS AS A HOLDER OF COMMON STOCK?

A:   A holder of common stock  generally  will not recognize  income or loss for
     federal  income tax purposes in connection  with the receipt or exercise of
     subscription rights in the rights offering. We urge you to consult your own
     tax advisor with respect to the particular tax  consequences  of the rights
     offering or the related share  issuance to you. See "Certain  United States
     Federal Income Tax Consequences" on page 20.

Q:   HOW MANY SHARES MAY I PURCHASE?

A:   You will receive one  nontransferable  subscription right for each share of
     common stock that you owned at the close of business on ____________, 2003,
     the record date. Each  subscription  right contains the basic  subscription

                                       2





     privilege  and the  over-subscription  privilege.  Each basic  subscription
     privilege  entitles  you to purchase  _____  shares of our common stock for
     $___ per share.  Fractional  shares will be  eliminated  by rounding up the
     aggregate number of shares you are entitled to receive to the nearest whole
     number.  See  "The  Rights  Offering  -  Subscription  Privileges  -  Basic
     Subscription  Privilege." The  over-subscription  privilege entitles you to
     subscribe  for   additional   shares  of  our  common  stock  at  the  same
     subscription  price per share on a  pro-rata  basis to the number of shares
     you purchased under your basic subscription  privilege,  provided you fully
     exercise your basic subscription privilege.  "Pro-rata" means in proportion
     to the number of shares of our common  stock that you and the other  rights
     holders  electing  to  exercise  their  over-subscription  privileges  have
     purchased by exercising the basic subscription privileges on their holdings
     of common  stock.  See "The Rights  Offering -  Subscription  Privileges  -
     Over-Subscription Privilege."

Q:   WHEN WILL I RECEIVE  CERTIFICATES  FOR THE SHARES  PURCHASED  IN THE RIGHTS
     OFFERING?

A:   We will issue  certificates  representing  shares  purchased  in the rights
     offering to you or to the Depository  Trust Company on your behalf,  as the
     case may be, as soon as  practicable  after the  expiration  of the  rights
     offering.

Q:   IF THE RIGHTS OFFERING IS NOT COMPLETED,  WILL MY  SUBSCRIPTION  PAYMENT BE
     REFUNDED TO ME?

A:   Yes. The subscription agent will hold all funds it receives in escrow until
     completion of the rights offering. If the rights offering is not completed,
     the  subscription  agent  will  return  promptly,   without  interest,  all
     subscription payments.

Q:   HOW WAS THE SUBSCRIPTION PRICE ESTABLISHED?

A:   The  subscription  price was established by our board of directors based on
     the  recommendation  of a special  committee of directors,  excluding those
     directors  affiliated  with  Newcastle  who did not  participate  (in their
     capacity as  directors)  in the  discussion,  consideration  or voting with
     respect to these  matters.  These  factors  included  the historic and then
     current  market  price of the common  stock,  our business  prospects,  our
     recent  and  anticipated  operating  results,  general  conditions  in  the
     securities markets, our need for capital,  alternatives available to us for
     raising  capital,  the amount of proceeds  desired,  the pricing of similar
     transactions,  the liquidity of our common stock,  and the level of risk to
     our investors.

Q:   ARE THERE RISKS IN EXERCISING MY SUBSCRIPTION RIGHTS?

A:   Yes. The exercise of your rights  involves  risks.  Exercising  your rights
     means buying additional shares of our common stock and should be considered
     as carefully  as you would  consider  any other  equity  investment  in our
     company.  Among  other  things,  you should  carefully  consider  the risks
     described under the heading "Risk Factors," beginning on page 6.

Q:   AFTER I EXERCISE MY SUBSCRIPTION RIGHTS, CAN I CHANGE MY MIND AND CANCEL MY
     PURCHASE?

A:   No. Once you send in your  subscription  certificate and payment you cannot
     revoke the exercise of your  subscription  rights,  even if you later learn
     information  about us that you consider to be  unfavorable  and even if the
     market  price of our  common  stock is below the  subscription  price.  You
     should not exercise  your  subscription  rights unless you are certain that
     you  wish  to  purchase  additional  shares  of  our  common  stock  at the
     subscription price. See "The Rights Offering - No Revocation."

Q:   MAY I TRANSFER  MY  SUBSCRIPTION  RIGHTS IF I DO NOT WANT TO  PURCHASE  ANY
     SHARES?

A:   No. Should you choose not to exercise your subscription rights, you may not
     sell, give away or otherwise  transfer your rights.  However,  subscription
     rights will be transferable to affiliates of the recipient and by operation
     of law (for example, upon death of the recipient).

                                       3





Q:   WHY IS HALLMARK FINANCIAL SERVICES ENGAGING IN A RIGHTS OFFERING?

A:   We are making this rights  offering in order to raise $10.0  million in new
     capital to be used as follows:

          o     to repay an $8.6 million  loan,  and accrued  interest,  made by
                Newcastle Partners, L.P. (referred to as Newcastle) to us during
                2002,  that is  evidenced  by  promissory  notes  with an annual
                interest rate of 11.75%  (referred to as the  Newcastle  Notes),
                and

          o     as additional working capital for our business.

      Our board of directors  believes that the rights  offering will ultimately
      strengthen our financial  condition  through  generating  additional cash,
      reducing our indebtedness and increasing our stockholders' equity. We want
      to give you the opportunity to participate in this fund raising effort and
      to purchase additional shares of our common stock.

Q:    WHAT IS THE  BOARD  OF  DIRECTORS'  RECOMMENDATION  REGARDING  THE  RIGHTS
      OFFERING?

A:    Our board of directors is not making any  recommendation as to whether you
      should  exercise  your  subscription  rights.  You are  urged to make your
      decision  based on your own  assessment  of the  rights  offering  and our
      company.

Q:    HOW MANY SHARES OF OUR COMMON STOCK WILL BE  OUTSTANDING  AFTER THE RIGHTS
      OFFERING?

A:    As of March 14, 2003, we had 11,050,133  shares of common stock issued and
      outstanding.  We  expect  to issue up to  ________  shares  in the  rights
      offering.  After the  rights  offering,  we  anticipate  that we will have
      ________  shares of common stock  outstanding.  Depending on the number of
      subscriptions  we receive from  stockholders,  the rights  offering  could
      result in a change in control of Hallmark  Financial  Services  because of
      the over subscription  privilege held by Newcastle.  See "Risk Factors" on
      page 6.

Q:    WILL THE NEW SHARES BE  INITIALLY  LISTED ON THE AMERICAN  STOCK  EXCHANGE
      EMERGING COMPANY MARKETPLACE AND TREATED LIKE OTHER SHARES?

A:    Yes. Our common stock is traded on the American  Stock  Exchange  Emerging
      Company  Marketplace  under the symbol "HAF." We expect that the shares of
      common stock issued in the rights offering will also be listed on the AMEX
      Emerging Company Marketplace under the same symbol. On ________, 2003, the
      last trading day prior to our initial filing of this rights offering,  the
      closing  price of our common  stock on the AMEX was  $_____ per share.  On
      ________,  2003, the last trading day before the date of this  prospectus,
      the closing price of our common stock on the AMEX was $______ per share.

Q:    HOW WILL THE RIGHTS  OFFERING AFFECT  NEWCASTLE'S  OWNERSHIP OF OUR COMMON
      STOCK?

A:    Newcastle   beneficially   owns  5,334,001  shares  of  our  common  stock
      (including  currently  exercisable  options to purchase  50,000  shares of
      common stock),  representing approximately 48.1% of our outstanding common
      stock and of the voting power of our outstanding voting securities.

      If no holders of subscription  rights other than Newcastle  exercise their
      rights  in  the  rights  offering,  Newcastle  may,  as a  result  of  its
      over-subscription  privilege, own approximately _____ shares, representing
      ____% of our  outstanding  common  stock  and of the  voting  power of our
      outstanding voting securities.  If all rights holders exercise their basic
      subscription   privileges  in  full,   then  Newcastle  will  continue  to
      beneficially own approximately 48.1% of our common stock and of the voting
      power of our outstanding voting securities.

Q:    CAN THE BOARD OF DIRECTORS WITHDRAW THE RIGHTS OFFERING?

A:    Yes. Our board of directors may decide to withdraw the rights  offering at
      any time for any reason.  If we withdraw  the rights  offering,  any money
      received from subscribing stockholders will be refunded promptly,  without
      interest. See "The Rights Offering - Withdrawal and Amendment."

                                       4





Q:    WHAT SHOULD I DO IF I HAVE OTHER QUESTIONS OR NEED ASSISTANCE?

A:    If you have questions or need assistance, please contact ____________, the
      information   agent  for  the  rights  offering,   or  ____________,   the
      subscription agent, at the following addresses and telephone numbers:

                             The Information Agent:

                             ----------------------
                             ----------------------
                             ----------------------

                                       or


                             The Subscription Agent:

                             ----------------------
                             ----------------------
                             ----------------------


      For a more complete  description of the rights  offering,  see "The Rights
Offering" beginning on page 12.

                                       5





                                  RISK FACTORS

            THE  EXERCISE OF YOUR  SUBSCRIPTION  RIGHTS FOR SHARES OF OUR COMMON
STOCK  INVOLVES  A HIGH  DEGREE  OF RISK.  YOU  SHOULD  CAREFULLY  CONSIDER  THE
FOLLOWING FACTORS AND OTHER  INFORMATION  PRESENTED OR INCORPORATED BY REFERENCE
IN THIS PROSPECTUS  BEFORE DECIDING TO INVEST IN OUR COMMON STOCK. THE RISKS AND
UNCERTAINTIES  DESCRIBED BELOW ARE NOT THE ONLY ONES WE FACE.  ADDITIONAL  RISKS
AND  UNCERTAINTIES  NOT PRESENTLY KNOWN TO US MAY ALSO IMPAIR OUR OPERATIONS AND
BUSINESS.  IF WE DO NOT  SUCCESSFULLY  ADDRESS  ANY  ONE OR  MORE  OF THE  RISKS
DESCRIBED  BELOW,  THERE  COULD BE A MATERIAL  ADVERSE  EFFECT ON OUR  FINANCIAL
CONDITION,  OPERATING  RESULTS AND  BUSINESS.  WE CANNOT ASSURE YOU THAT WE WILL
SUCCESSFULLY ADDRESS THESE RISKS.


RISKS RELATING TO OUR BUSINESS:

OUR  RESULTS   MAY   FLUCTUATE   AS  A  RESULT  OF   CYCLICAL   CHANGES  IN  THE
PROPERTY-CASUALTY INSURANCE INDUSTRY.

            All of our revenue is attributable to  property-casualty  insurance,
which  as  an  industry  is  cyclical  in  nature  and  has  historically   been
characterized  by soft  markets  followed  by hard  markets.  A soft market is a
period  of  relatively  high  levels  of  price  competition,  less  restrictive
underwriting  standards  and  generally  low premium  rates.  A hard market is a
period  of  capital  shortages  resulting  in  lack of  insurance  availability,
relatively low levels of competition,  more selective  underwriting of risks and
relatively  high premium  rates.  The industry is currently  experiencing a hard
market,  with premium rates increasing and more selective  underwriting of risks
occurring.

OUR INDUSTRY IS VERY  COMPETITIVE,  WHICH MAY UNFAVORABLY  IMPACT OUR RESULTS OF
OPERATIONS.

            The  property-casualty  insurance  industry,  our primary  source of
revenue, is highly competitive and, except for regulatory considerations,  there
are very few  barriers  to entry.  We  compete  with  large  national  insurance
companies,   smaller  regional   companies  and  managing  general  agents.  Our
competition  includes entities which have, or are affiliated with, entities that
have greater financial and other resources than we have.

ESTIMATING  RESERVES IS  INHERENTLY  UNCERTAIN  AND IF OUR LOSS RESERVES ARE NOT
ADEQUATE, IT WILL HAVE AN UNFAVORABLE IMPACT ON OUR RESULTS.

            We maintain  loss reserves to cover  estimated  liability for unpaid
losses and loss adjustment expenses, including legal and other fees as well as a
portion of general  expenses,  for reported and unreported claims incurred as of
the end of each accounting period.  Reserves represent management's estimates of
what the  ultimate  settlement  and  administration  of claims will cost.  These
estimates,   which  generally  involve  actuarial  projections,   are  based  on
management's  assessment  of facts  and  circumstances  then  known,  as well as
estimates of future trends in claim severity,  frequency,  judicial  theories of
liability,  and other factors. These variables are affected by both internal and
external  events,  such as  changes  in claim  handling  procedures,  inflation,
judicial  trends and legislative  changes.  Many of these items are not directly
quantifiable in advance. Additionally,  there may be a significant reporting lag
between  the  occurrence  of an event  and the time it is  reported  to us.  The
inherent  uncertainties of estimating  reserves are greater for certain types of
liabilities,  particularly those in which the various  considerations  affecting
the type of claim are  subject to change  and in which long  periods of time may
elapse before a definitive determination of liability is made. Reserve estimates
are continually  refined in a regular and ongoing process as experience develops
and further  claims are  reported  and  settled.  Adjustments  to  reserves  are
reflected  in the results of the periods in which such  estimates  are  changed.
Because  settling  reserves is inherently  uncertain,  there can be no assurance
that the current reserves will prove adequate.

OUR RESULTS  MAY BE  UNFAVORABLY  IMPACTED  IF WE ARE UNABLE TO OBTAIN  ADEQUATE
REINSURANCE.

            If we are unable to obtain adequate  reinsurance  protection for the
risks we have  underwritten,  we will  either be exposed to greater  losses from
these risks or we will reduce the level of business  that we  underwrite,  which
will reduce our revenue.  The amount,  availability  and cost of reinsurance are
subject to prevailing market conditions beyond our control,  and they affect our
ability to write additional premiums as well as our profitability.

IF THE COMPANIES THAT PROVIDE OUR  REINSURANCE DO NOT PAY ALL OF OUR CLAIMS,  WE
COULD INCUR SEVERE LOSSES.

            We purchase reinsurance by transferring, or ceding, part of the risk
we have assumed to a reinsurance  company in exchange for part of the premium we
receive in connection with the risk.  Although  reinsurance  makes the reinsurer

                                       6


liable to us to the extent the risk is transferred or ceded to the reinsurer, it
does not relieve  us, the  reinsured,  of our  liability  to our  policyholders.
Accordingly,  we bear  credit  risk with  respect to our  reinsurers.  We cannot
assure that our reinsurers will pay all of our reinsurance  claims, or that they
will pay our claims on a timely basis.

CATASTROPHIC  LOSSES MAY ADVERSELY  AFFECT OUR RESULTS OF OPERATIONS,  LIQUIDITY
AND FINANCIAL CONDITION.

            Property-casualty  insurance companies are subject to claims arising
out of  catastrophes  that may have a  significant  affect on their  results  of
operations,  liquidity and financial  condition.  Catastrophes  can be caused by
various events,  including  hurricanes,  windstorms,  earthquakes,  hail storms,
explosions,  severe winter  weather and fires and may include  man-made  events,
such as the September 11, 2001 terrorist attacks on the World Trade Center.  The
incidence, frequency, and severity of catastrophes are inherently unpredictable.
The extent of losses from a  catastrophe  is a function of both the total amount
of insured  exposure in the area  affected by the event and the  severity of the
event.

WE ARE SUBJECT TO COMPREHENSIVE  REGULATION,  AND OUR RESULTS MAY BE UNFAVORABLY
IMPACTED BY THESE REGULATIONS.

            We  are  subject  to  comprehensive   governmental   regulation  and
supervision. Most insurance regulations are designed to protect the interests of
policyholders  rather than of the of the stockholders and other investors of the
insurance companies. These regulations, generally administered by the department
of  insurance  in each state in which we do  business,  relate to,  among  other
things;

            o   Approval of policy forms and rates,

            o   Standards of solvency, including risk based capital measurements
                (which are a measure  developed by the National  Association  of
                Insurance   Commissioners   and  used  by  the  state  insurance
                regulators to identify insurance  companies that potentially are
                inadequately capitalized),

            o   Licensing of insurers and their agents,

            o   Restrictions  on  the  nature,   quality  and  concentration  of
                investments,

            o   Restrictions   on  the   ability   of  our   insurance   company
                subsidiaries to pay dividends,

            o   Restrictions  on  transactions  between  the  insurance  company
                subsidiaries and their affiliates,

            o   Requiring certain methods of accounting,

            o   Periodic examinations of operations and finances,

            o   Prescribing  the  form  and  content  of  records  of  financial
                condition to be filed, and

            o   Requiring  reserves  for  unearned  premium,  losses  and  other
                purposes.

            State insurance  departments also conduct  periodic  examinations of
the  affairs  of  insurance  companies  and  require  filing of annual and other
reports  relating to the  financial  condition of insurance  companies,  holding
company  issues and other  matters.  Our  business  depends on  compliance  with
applicable  laws and  regulations and our ability to maintain valid licenses and
approvals for our operations. Regulatory authorities may deny or revoke licenses
for various reasons,  including violations of regulations.  Changes in the level
of  regulation  of the  insurance  industry  or changes  in laws or  regulations
themselves or interpretations by regulatory  authorities,  could have a material
adverse affect on our operations.

AS A HOLDING  COMPANY,  WE ARE DEPENDENT ON DIVIDENDS FROM OUR  SUBSIDIARIES  TO
MEET OUR OBLIGATIONS.

            We are a holding  company and a legal  entity  separate and distinct
from  our  insurance  company   subsidiaries  and  our   non-insurance   company
subsidiaries.  As a holding company without  significant  operations of our own,
our principal sources of funds are dividends and other sources of funds from our
subsidiaries.  State  insurance laws limit the ability of our insurance  company
subsidiaries  to pay dividends  and require the insurance  companies to maintain
specified levels of statutory capital and surplus. These restrictions affect the
ability of the  insurance  company  subsidiaries  to pay dividends and use their
capital in other ways. Our rights to participate in any  distribution  of assets
of  the  insurance   company   subsidiaries  are  subject  to  prior  claims  of
policyholders  and creditors (except to the extent that our rights, if any, as a
creditor are recognized).  Consequently,  our ability to pay debts, expenses and
cash dividends to our stockholders may be limited.

                                       7




OUR INSURANCE  COMPANY  SUBSIDIARIES  ARE SUBJECT TO MINIMUM CAPITAL AND SURPLUS
REQUIREMENTS.  FAILURE TO MEET THESE REQUIREMENTS COULD SUBJECT US TO REGULATORY
ACTION.

            Our insurance  company  subsidiaries  are subject to minimum capital
and  surplus  requirements  imposed  under  the laws of Texas and  Arizona.  Any
failure by one of the insurance company subsidiaries to meet minimum capital and
surplus  requirements  imposed  by  applicable  state  law  will  subject  it to
corrective action,  including  requiring  adoption of a comprehensive  financial
plan, examination and the issuance of a corrective order by the applicable state
insurance  department,  revocation of its license to sell insurance  products or
placing the subsidiary under state regulatory  control.  Any new minimum capital
and surplus  requirements  adopted in the future may require us to increase  the
capital and surplus of our insurance  company  subsidiaries  which we may not be
able to do.

THE LOSS OF KEY EXECUTIVES COULD DISRUPT OUR BUSINESS.

            Our success  will depend in part upon the  continued  service of our
Chairman and Chief  Executive  Officer,  Mark E. Schwarz and our  President  and
Chief Operating Officer,  Timothy A. Bienek.  Messrs.  Schwarz and Bienek do not
have employment  agreements with us. We do not have key person  insurance on the
lives of Messrs. Schwarz and Bienek. Our success will also depend on our ability
to attract  and retain  additional  executives  and  personnel.  The loss of key
personnel could cause disruption in our business.

ADVERSE  SECURITIES MARKET CONDITIONS CAN HAVE A SIGNIFICANT AND NEGATIVE IMPACT
ON OUR INVESTMENT PORTFOLIO.

            Our results of operations  depend in part on the  performance of our
invested assets.  The majority of our investment  portfolio is invested in fixed
maturity  securities.  Certain  risks are  inherent  in  connection  with  fixed
maturity securities including loss upon default and price volatility in reaction
to changes in interest rates and general market factors. An increase in interest
rates lowers prices on fixed maturity securities, and any sales we make during a
period of increasing interest rates may result in losses. Conversely, investment
income earned from future investments in fixed maturity securities will decrease
if interest rates decrease.

SINCE WE ARE RELIANT ON INDEPENDENT AGENTS TO MARKET OUR PRODUCTS, THEIR FAILURE
TO DO SO WOULD HAVE A MATERIAL ADVERSE EFFECT ON OUR RESULTS OF OPERATIONS.

            We principally  market our insurance  programs  through  independent
insurance  agents.  As a result,  our business  depends in part on the marketing
efforts of these  agents  and on our  ability to offer  insurance  products  and
services that meet the requirements of the agents and customers of these agents.
The agents,  however, are not obligated to sell or promote our products and many
sell or promote competitors' insurance products in addition to our products. The
failure  or  inability  of  insurance  agents to market our  insurance  products
successfully  could have a material  adverse  impact on our business,  financial
condition and results of operations.

NEWCASTLE PARTNERS, L.P. HAS THE ABILITY TO EXERT SIGNIFICANT INFLUENCE OVER OUR
OPERATIONS  AND  MAY  HAVE  INTERESTS  THAT  DIFFER  FROM  THOSE  OF  OUR  OTHER
STOCKHOLDERS.

            Newcastle  Partners,  L.P.  beneficially  owns  approximately  48.1%
(including  outstanding  options) of our common stock prior to this offering and
has the ability to exert  significant  influence  over our policies and affairs.
Newcastle  has the power to affect  significantly  the  election of our board of
directors and the approval of any action requiring  stockholder vote,  including
amendments to our Articles of Incorporation or Regulations and approving mergers
or sales of  substantially  all of our assets.  The  interests of Newcastle  may
differ  from the  interests  of our  other  stockholders  in some  respects  and
Newcastle may take action adverse to our other stockholders.


RISKS RELATING TO THIS RIGHTS OFFERING:

THE  SUBSCRIPTION  PRICE PER SHARE IS NOT AN INDICATION OF OUR VALUE AND YOU MAY
NOT BE ABLE TO SELL SHARES  PURCHASED  UPON THE  EXERCISE  OF YOUR  SUBSCRIPTION
RIGHTS AT A PRICE EQUAL TO OR GREATER THAN THE SUBSCRIPTION PRICE.

            The  subscription  price per  share  does not  necessarily  bear any
relationship to the book value of our assets, operations,  cash flows, earnings,
financial  condition or any other  established  criteria for value. As a result,
you should not consider the  subscription  price as an indication of the current
value of our company or our common stock.  We cannot assure you that you will be
able to sell shares  purchased  in this  offering at a price equal to or greater
than the subscription price.

                                       8




THE  RIGHTS  OFFERING  MAY  CAUSE  THE  PRICE OF OUR  COMMON  STOCK TO  DECREASE
IMMEDIATELY, AND THIS DECREASE MAY CONTINUE.

            The  subscription  price per share equals __% of the current  market
price of our common  stock  determined  by  averaging  the closing  price of our
common stock on the AMEX for the five trading days ending on _______, 2003. This
discount,  along with the  number of shares we  propose to issue and  ultimately
will issue if the  rights  offering  is  completed,  may result in an  immediate
decrease in the market  value of our common  stock.  This  decrease may continue
after the completion of the rights offering.

AS A HOLDER  OF  COMMON  STOCK,  YOU MAY  SUFFER  SIGNIFICANT  DILUTION  OF YOUR
PERCENTAGE OWNERSHIP OF OUR COMMON STOCK.

            If you do not  exercise  your  subscription  rights  and  shares are
purchased by other  stockholders  in the rights  offering or by Newcastle,  your
proportionate  voting and ownership  interest will be reduced and the percentage
that your original shares represent of our expanded equity after exercise of the
subscription  rights will be diluted.  For example, if you own 200,000 shares of
our common  stock  before  the rights  offering,  or  approximately  1.8% of our
outstanding  common  stock,  and you exercise none of your  subscription  rights
while all other subscription  rights are exercised by other  stockholders,  then
your percentage  ownership would be reduced to approximately ___%. The magnitude
of the  reduction of your  percentage  ownership  will depend upon the extent to
which you subscribe in the rights offering.

IF YOU EXERCISE  YOUR  SUBSCRIPTION  RIGHTS,  YOU MAY NOT REVOKE THE EXERCISE OF
YOUR  RIGHTS,  AND YOU MAY BE UNABLE TO SELL ANY SHARES YOU PURCHASE AT A PROFIT
AND YOUR  ABILITY  TO SELL MAY BE DELAYED BY THE TIME  REQUIRED  TO DELIVER  THE
STOCK CERTIFICATES.

            The public  trading  market  price of our common  stock may  decline
after you elect to exercise your subscription  rights.  If that occurs,  you may
have  committed  to buy shares of common  stock at a price above the  prevailing
market price and you will have an immediate unrealized loss. Moreover, we cannot
assure you that following the exercise of  subscription  rights you will be able
to sell your  shares of common  stock at a price  equal to or  greater  than the
subscription  price.  Until shares are delivered  upon  expiration of the rights
offering,  you may not be able to sell the shares of our  common  stock that you
purchase in the rights offering.  Certificates representing shares of our common
stock purchased will be delivered as soon as practicable after expiration of the
rights offering.

YOU MAY NOT REVOKE THE EXERCISE OF YOUR RIGHTS EVEN IF THERE IS A DECLINE IN OUR
COMMON STOCK PRICE PRIOR TO THE EXPIRATION DATE OF THE SUBSCRIPTION PERIOD.

            Even if our common stock price declines below the subscription price
for the common stock,  resulting in a loss on your  investment upon the exercise
of rights to acquire  shares of our common  stock,  you may not revoke or change
your exercise of rights after you send in your subscription forms and payment.

YOU MAY NOT REVOKE THE  EXERCISE  OF YOUR RIGHTS EVEN IF WE DECIDE TO EXTEND THE
EXPIRATION DATE OF THE SUBSCRIPTION PERIOD.

            We may, in our sole  discretion,  extend the expiration  date of the
subscription period to a date no later than _____________.  During any potential
extension  of time,  our common stock price may decline  below the  subscription
price and result in a loss on your  investment  upon the  exercise  of rights to
acquire shares of our common stock. If the expiration date is extended after you
send in your subscription forms and payment,  you still may not revoke or change
your exercise of rights.

YOU WILL NOT RECEIVE INTEREST ON SUBSCRIPTION FUNDS RETURNED TO YOU.

            If we cancel the rights  offering,  neither we nor the  subscription
agent will have any obligation with respect to the subscription rights except to
return, without interest, any subscription payments to you.

THE  SUBSCRIPTION  RIGHTS  ARE NOT  TRANSFERABLE  AND THERE IS NO MARKET FOR THE
SUBSCRIPTION RIGHTS.

            You may not sell, give away or otherwise  transfer your subscription
rights. The subscription  rights are only transferable to your affiliates and by
operation of law. Because the subscription rights are non-transferable, there is
no market or other means for you to directly  realize any value  associated with
the subscription  rights. You must exercise the subscription  rights and acquire
additional shares of our common stock to realize any value.

                                       9





THE RIGHTS OFFERING MAY RESULT IN A CHANGE IN CONTROL OF OUR COMPANY.

            If no stockholders  other than Newcastle exercise their subscription
rights,  Newcastle will purchase _________ shares in the offering. In that case,
Newcastle's  ownership  interest would be  approximately  __%, and the aggregate
ownership interest of the remaining stockholders would decrease to approximately
__%. Even if some stockholders  other than Newcastle exercise their subscription
rights,  Newcastle  still may be able to purchase  enough shares to increase its
ownership  interest to over 50%. As a result,  Newcastle  may,  following  their
rights  offering,  have the voting power to control the election of our board of
directors and the approval of other matters  presented for  consideration by our
stockholders,  which could  include  mergers,  acquisitions,  amendments  to our
charter and various corporate governance actions.

BECAUSE WE MAY TERMINATE THE OFFERING, YOUR PARTICIPATION IN THE OFFERING IS NOT
ASSURED.

            Once you exercise your subscription  rights,  you may not revoke the
exercise for any reason unless we amend the offering.  If we decide to terminate
the offering,  we will not have any obligation with respect to the  subscription
rights except to return any subscription payments, without interest.

YOU NEED TO ACT PROMPTLY AND FOLLOW  SUBSCRIPTION  INSTRUCTIONS,  OTHERWISE YOUR
SUBSCRIPTION MAY BE REJECTED.

            Stockholders  who desire to purchase  shares in this rights offering
must act  promptly to ensure that all  required  forms and payments are actually
received by the  subscription  agent prior to 5:00 p.m.,  New York City time, on
______, 2003, the expiration date. If you fail to complete and sign the required
subscription  forms,  send an incorrect  payment  amount,  or otherwise  fail to
follow the subscription  procedures that apply to your desired transaction,  the
subscription agent may, depending on the circumstances, reject your subscription
or  accept  it to the  extent  of  the  payment  received.  Neither  we nor  our
subscription agent undertakes to contact you concerning,  or attempt to correct,
an  incomplete  or  incorrect  subscription  form or  payment.  We have the sole
discretion to determine  whether a subscription  exercise  properly  follows the
subscription procedures.

MOST,  IF NOT ALL, OF THE PROCEEDS OF THE RIGHTS  OFFERING WILL NOT BE AVAILABLE
FOR WORKING CAPITAL OR OTHER PURPOSES.

            The proceeds from the rights offering will be used to repay the $8.6
million  bridge  loan  from  Newcastle,  plus  accrued  interest  on such  loan.
Therefore,  most, if not all, of the proceeds of the rights offering will not be
available to us for working capital or other purposes.

RISKS RELATING TO OUR COMMON STOCK:

OUR COMMON STOCK IS VOLATILE AND THE VALUE OF ANY INVESTMENT IN OUR COMMON STOCK
MAY FLUCTUATE.

            The  market  price for our common  stock has been,  and is likely to
continue to be, highly  volatile.  The market for our common stock is subject to
fluctuations as a result of a variety of factors,  including  factors beyond our
control. These include:

            o   current  expectations  of our future revenue and earnings growth
                rates;

            o   changes in market valuations of similar companies;

            o   conditions or trends in the industry;

            o   general market and economic conditions; and

            o   other events or factors that are unforeseen.

WE DO  NOT  INTEND  TO PAY  DIVIDENDS  ON  SHARES  OF OUR  COMMON  STOCK  IN THE
FORESEEABLE FUTURE.

            We currently expect to retain our future earnings, if any, to reduce
debt and for use in the operation of our business.  We do not anticipate  paying
any cash dividends on shares of our common stock in the foreseeable future.

                                       10





                                   OUR COMPANY

            Our company  engages in the sale of property and casualty  insurance
products.  Our  business  involves  (i)  marketing,   underwriting  and  premium
financing of  non-standard  personal  automobile  insurance  primarily in Texas,
Arizona and New Mexico, (ii) commercial  insurance in Texas, New Mexico,  Idaho,
Oregon and Washington,  (iii) third party claims  administration  and (iv) other
insurance  related  services.  Our principal offices are located at 14651 Dallas
Parkway,  Suite 900,  Dallas,  Texas 75254,  and our  telephone  number is (972)
404-1637.


                                 USE OF PROCEEDS

            The maximum net  proceeds to us from the sale of our common stock in
this rights  offering are  estimated to be  approximately  $____  million  after
deducting estimated offering expenses allocable to and payable by us.

            We will use the  proceeds  of the rights  offering to fully repay an
$8.6 million loan,  plus accrued  interest on such loan, made to us by Newcastle
during 2002 that is evidenced  by the  Newcastle  Notes with an annual  interest
rate of  11.75%,  which  notes are due by their  terms in  September  2003.  The
proceeds of the  Newcastle  Notes were used by us to purchase a note  receivable
from a major bank and the Commercial Lines Group from Millers Insurance Company.

            We intend to use the remaining  net proceeds,  if any, as additional
working capital for our business.


                                 CAPITALIZATION

            The  following  table sets forth our  summary  capitalization  as of
December 31, 2002 on an historical  basis and should be read in conjunction with
our financial  statements and notes thereto  incorporated by reference into this
prospectus.  The table also  includes  our  capitalization  on a pro forma basis
assuming the  completion of the rights  offering and the use of the net proceeds
for the repayment of the Newcastle  Notes, but prior to the use of the remaining
proceeds. See "Use of Proceeds."

                                                            Actual     Pro Forma
                                                       (in thousands) (in thousands)

Cash and cash equivalents ..............................   $  8,453      $_____

Total debt (excluding advances for financed premiums)
Short-term debt ........................................      8,600           0
Long-term debt .........................................      1,803       1,803


            Total debt .................................   $ 10,403    $  1,803

Stockholders' equity:
      Common stock, $.03 par value, authorized
      100,000,000 shares, issued 11,855,610 ............   $    356      $_____
      Capital in excess of par value ...................     10,875       _____
      Retained (deficit) earnings ......................     (1,491)     (1,491)
      Accumulated other comprehensive income
      (loss) ...........................................       (162)       (162)
      Treasury stock, 806,477 shares, at cost ..........     (1,043)     (1,043)

            Total stockholders' equity .................      8,535       _____

Total capitalization ...................................   $ 18,938      $_____

                                       11





                           PRICE RANGE OF COMMON STOCK

            Our common stock has traded on the American Stock Exchange  Emerging
Company Marketplace under the symbol "HAF" since January 6, 1994. On ____, 2003,
the last trading day prior to our public  announcement  of the  proposed  rights
offering, the closing price of our common stock on the AMEX was $____ per share.
On ____,  2003, the record dates for the rights  offering,  the closing price of
our common stock on the AMEX was $_____ per share. On _______, 2003, the closing
price of common stock on the _______ was $_____ per share.  The following  table
shows the common  stock's  high and low sales prices on the AMEX for the periods
indicated.


            Period                                High Sale         Low Sale

            2001:

            First Quarter                         $    0.69          $   0.50
            Second Quarter                             0.65              0.50
            Third Quarter                              0.61              0.43
            Fourth Quarter                             0.60              0.40

            2002:

            First Quarter                         $    0.60          $   0.40
            Second Quarter                             0.60              0.40
            Third Quarter                              0.54              0.35
            Fourth Quarter                             0.70              0.30

            2003:

            First Quarter                         $    0.75          $   0.50
            Second Quarter (through April __)     $    ____          $   ____

            On March 14, 2003 there were 157 record  holders  and  approximately
560 beneficial stockholders of our common stock.

            We have never paid  dividends  on our common  stock and we intend to
continue this policy for the foreseeable  future in order to retain earnings for
development of our business.

                               THE RIGHTS OFFERING

            The Board of Directors  has proposed that we attempt to raise equity
capital  through a rights  offering  to all of our  stockholders  and to use the
proceeds from the equity  financing to repay the Newcastle  Notes. Any remaining
proceeds would be used for working capital purposes.

REASONS FOR THE RIGHTS OFFERING

            In approving the rights offering,  our board of directors  carefully
considered  our need for  additional  capital  and several  alternative  capital
raising methods.  The board of directors also considered the potential change in
control by Newcastle and the potential  dilution of the ownership  percentage of
our  current  common  stockholders  caused  by the  rights  offering.  While the
ownership percentage of our current common stockholders may decrease,  the board
of directors considered that the magnitude of this dilution would be subject to,
and dependent upon, the decision of each common stockholder whether to subscribe
for additional shares of our common stock in the rights offering.

            After  weighing  the factors  discussed  above and the effect of the
rights  offering of  generating  $10.0  million  (less  expenses  related to the
offering) in additional capital for us, the board of directors believes that the
rights  offering is the best  alternative for capital raising and is in the best
interests  of our  company  and  our  stockholders.  As  described  in  "Use  of

                                       12





Proceeds," the proceeds of the rights  offering are intended to be used to repay
the  Newcastle  Notes  and any  remaining  amounts  will be used for  additional
working capital for our business.

            Our  board of  directors  believes  that the  rights  offering  will
ultimately  strengthen our financial  condition  through  generating  additional
cash,  reducing our indebtedness,  and increasing our stockholders'  equity. See
"Use of Proceeds" and  "Capitalization".  However, our board of directors is not
making any  recommendation  as to whether you should exercise your  subscription
rights.

SUBSCRIPTION RIGHTS

            BASIC SUBSCRIPTION  PRIVILEGE. We are distributing to the holders of
record of our common stock, at the close of business on  _______________,  2003,
at no  charge,  one  nontransferable  subscription  right for each  share of our
common  stock they own.  The  subscription  rights will be  evidenced  by rights
certificates.  Each  subscription  right will  entitle  the  holder to  purchase
_______ shares of our common stock.  You are not required to exercise any or all
of your subscription rights.

            If,  pursuant to your  exercise  of your  subscription  rights,  the
number of shares of common  stock you are  entitled to receive  would  result in
your receipt of fractional  shares, the aggregate number of shares issued to you
will be rounded up to the nearest whole number.

            OVER-SUBSCRIPTION  PRIVILEGE.  Subject to the  allocation  described
below,  each subscription  right also grants each subscription  rights holder an
over-subscription  privilege to purchase  additional shares of common stock that
are not purchased by other rights holders  pursuant to the other rights holders'
basic   subscription   privileges.   You   are   entitled   to   exercise   your
over-subscription  privilege  only  if  you  exercise  your  basic  subscription
privilege in full.

            If you wish to exercise your over-subscription privilege, you should
indicate the number of additional  shares that you would like to purchase in the
space  provided  on  your  subscription  certificate.  When  you  send  in  your
subscription  certificate,  you must also send the full  purchase  price for the
number of additional  shares that you have requested to purchase (in addition to
the payment due for shares purchased through your basic subscription privilege).
If the number of shares  remaining after the exercise of all basic  subscription
privileges  is not  sufficient  to satisfy all requests  for shares  pursuant to
over-subscription  privileges,  you will be allocated additional shares pro-rata
(subject to elimination of fractional shares), based on the number of shares you
purchased  through the basic  subscription  privilege in proportion to the total
number of  shares  that you and other  over-subscribing  stockholders  purchased
through the basic subscription  privilege.  However, if your pro-rata allocation
exceeds the number of shares you  requested  on your  subscription  certificate,
then you will  receive  only the number of shares  that you  requested,  and the
remaining  shares  from your  pro-rata  allocation  will be divided  among other
rights holders exercising their over-subscription privileges.

            As   soon   as    practicable    after    the    expiration    date,
_______________________,  acting as our subscription  agent,  will determine the
number  of  shares  of  common  stock  that  you may  purchase  pursuant  to the
over-subscription  privilege.  You will receive certificates  representing these
shares as soon as practicable  after the expiration date. If you request and pay
for more shares  than are  allocated  to you,  we will refund that  overpayment,
without  interest.  In  connection  with the  exercise of the  over-subscription
privilege,  banks,  brokers and other nominee holders of subscription rights who
act on behalf of beneficial  owners will be required to certify to us and to the
subscription  agent as to the aggregate number of subscription  rights that have
been  exercised,  and the  number  of  shares  of  common  stock  that are being
requested through the over-subscription  privilege,  by each beneficial owner on
whose behalf the nominee holder is acting.

            STANDBY  COMMITMENTS.  On ________,  2003, we entered into a standby
purchase  agreement  with each of Timothy A.  Bienek,  our  President  and Chief
Operating Officer,  Scott K. Billings, our Chief Financial Officer, and James C.
Epstein, a director nominee in our upcoming elections  (referred to collectively
as the standby  purchasers).  The following  description of such agreements does
not purport to be complete.  A copy of the standby purchase agreements have been
filed as exhibits to the registration statement of which this prospectus forms a
part.

            The standby  purchase  agreements  obligate us to sell, and requires
Messrs.  Bienek,  Billings  and Epstein to subscribe  for and purchase  from us,
________,  _________ and ________ shares of our common stock,  respectively,  at
the subscription  price per share. Such number of shares shall be made available
from the subscription  rights not subscribed for by our  stockholders.  Prior to
entering into the standby purchase  agreements,  the Standby Purchasers owned no
shares of our common stock.

                                       13





SUBSCRIPTION PRICE

            The subscription  price for a subscription right is $_____ per right
(or $____ per  share).  The per share price  equals  ___% of the current  market
price of our common  stock  determined  by  averaging  the closing  price of our
common stock on the AMEX for the five trading days ending on ______,  2003.  The
subscription  price does not  necessarily  bear any  relationship to our past or
expected future results of operations,  cash flows, current financial condition,
or any other established  criteria for value. No change will be made to the cash
subscription price by reason of changes in the trading price of our common stock
prior to the closing of the rights offering.

DETERMINATION OF SUBSCRIPTION PRICE

            Our board of directors  set all of the terms and  conditions  of the
rights  offering,   including  the  subscription   price.  In  establishing  the
subscription price, our board of directors considered the following factors:

            o   strategic alternatives for capital raising,

            o   the market price of our common stock,

            o   the pricing of similar transactions,

            o   the amount of proceeds desired,

            o   our business prospects, and

            o   general conditions in the securities markets.

            We determined  the ___%  discount to our current  market price after
taking into account the preceding factors. We did not seek or obtain any opinion
of financial  advisors or investment  bankers in establishing  the  subscription
price for the  offering.  You should not consider the  subscription  price as an
indication of the value of our company or our common stock. We cannot assure you
that you will be able to sell shares  purchased  during this offering at a price
equal to or greater than the subscription price. On ________,  2003, the closing
sale price of our common stock was $____ per share.

EXPIRATION DATE, EXTENSIONS AND TERMINATION

            You may  exercise  your  subscription  right at any time before 5:00
p.m., New York City time, on ______,  2003,  the expiration  date for the rights
offering.  However,  we may  extend the  offering  period  for  exercising  your
subscription  rights  from  time to  time  in our  sole  discretion,  with  such
extension not to exceed ________ days. If you do not exercise your  subscription
rights before the expiration date, your unexercised  subscription rights will be
null and void. We will not be obligated to honor your  exercise of  subscription
rights  if the  subscription  agent  receives  the  documents  relating  to your
exercise after the rights offering  expires,  regardless of when you transmitted
the  documents,  unless you have  timely  transmitted  the  documents  under the
guaranteed delivery procedures described below.

            We have the sole  discretion to extend the expiration date from time
to time by giving oral or written notice to the subscription  agent on or before
the  scheduled  expiration  date.  If we elect to extend the  expiration  of the
rights offering, we will issue a press release announcing the extension no later
than 9:00 a.m.,  New York City  time,  on the next  business  day after the most
recently announced expiration date.

WITHDRAWAL AND AMENDMENT

            We reserve the right to withdraw or terminate  this rights  offering
at any time for any  reason.  In the event that this  offering is  withdrawn  or
terminated,  all funds  received  from  subscriptions  by  stockholders  will be
returned. Interest will not be payable on any returned funds.

            We reserve the right to amend the terms of this rights offering.  If
we make an amendment that we consider significant, we will:

            o   mail notice of the amendment to all stockholders of record as of
                the record date;

            o   extend the expiration date by at least 10 days; and

            o   offer  all  subscribers  no less  than 10  days  to  revoke  any
                subscription already submitted.

                                       14





            The extension of the expiration date will not, in and of itself,  be
treated as a significant amendment for these purposes.

METHOD OF SUBSCRIPTION - EXERCISE OF SUBSCRIPTION RIGHTS

            You  may  exercise  your  subscription   rights  by  delivering  the
following to the  subscription  agent,  at or prior to 5:00 p.m.,  New York City
time, on ______________, 2003, the date on which the rights expire:

            o   your properly completed and executed rights certificate with any
                required    signature    guarantees   or   other    supplemental
                documentation; and

            o   your full  subscription  price payment for each share subscribed
                for  under   your   basic   subscription   privilege   and  your
                over-subscription privilege.

You  should   read  and  follow  the   instructions   accompanying   the  rights
certificate(s) carefully.

SIGNATURE GUARANTEE MAY BE REQUIRED

            Your signature on each rights  certificate  must be guaranteed by an
eligible  institution such as a member firm of a registered  national securities
exchange or a member of the National Association of Securities Dealers, Inc., or
from a commercial bank or trust company having an office or correspondent in the
United States,  subject to standards and procedures  adopted by the subscription
agent, unless:

            o   your rights certificate provides that shares are to be delivered
                to you as record holder of those subscription rights; or

            o   you are an eligible institution.

DELIVERY OF SUBSCRIPTION MATERIALS AND PAYMENT

            You  should  deliver  your  rights  certificate  and  payment of the
subscription  price or, if  applicable,  notice of guaranteed  delivery,  to the
subscription agent by one of the methods described below:

            If by mail, by hand or by overnight courier to: __________________

            The subscription agent's telephone number is  _____________________.

            You are  responsible  for the  method  of  delivery  of your  rights
certificate(s)  with your subscription price payment to the subscription  agent.
If you send your rights  certificate(s)  and subscription price payment by mail,
we recommend  that you send them by  registered  mail,  properly  insured,  with
return receipt requested. You should allow a sufficient number of days to ensure
delivery  to the  subscription  agent  prior  to the time  the  rights  offering
expires.

            Do not  send  your  rights  certificate(s)  and  subscription  price
payment to us.  Your  delivery  to an address  other than the  address set forth
above will not constitute valid delivery.

METHOD OF PAYMENT

            Your payment of the subscription  price must be made in U.S. dollars
for the full number of shares of common stock you are subscribing for by either:

            o   check or bank draft (cashier's  check) drawn upon a U.S. bank or
                money order payable to the subscription agent; or

            o   wire   transfer  of   immediately   available   funds,   to  the
                subscription  account  maintained by the  subscription  agent at
                ______________________. -

RECEIPT OF PAYMENT

            Your payment will be considered  received by the subscription  agent
only upon:

            o   receipt and clearance of any uncertified check,

            o   receipt by the subscription agent of any certified check or bank
                draft drawn upon a United  States  bank,  any money order or any
                funds transferred by wire transfers, or

            o   receipt  of  good  funds  in the  subscription  agent's  account
                designated above.

                                       15





            Please note that funds paid by  uncertified  personal check may take
at least five business days to clear.  Accordingly,  if you wish to pay by means
of an uncertified  personal check,  we urge you to make payment  sufficiently in
advance  of the  expiration  date of the  rights  offering  to  ensure  that the
subscription  agent receives cleared funds before that date. We also urge you to
consider payment by means of a certified or cashier's check or money order.

CALCULATION OF SUBSCRIPTION RIGHTS EXERCISED

            If you do not  indicate  the  number of  subscription  rights  being
exercised,  or do not forward full payment of the total  subscription  price for
the number of subscription  rights that you indicate are being  exercised,  then
you will be deemed to have  exercised  your basic  subscription  privilege  with
respect to the maximum number of rights that may be exercised with the aggregate
subscription price payment you delivered to the subscription agent.

YOUR FUNDS WILL BE HELD BY THE  SUBSCRIPTION  AGENT UNTIL SHARES OF COMMON STOCK
ARE ISSUED

            The  subscription  agent will hold your payment of the  subscription
price payment in a segregated  account with other  payments  received from other
rights holders until we issue your shares to you. If the rights  offering is not
completed,  or we do not apply  your full  subscription  price  payment  to your
purchase  of shares of our common  stock,  the  subscription  agent will  return
promptly, without interest, all excess subscription payments.

NO REVOCATION

            Once you have exercised your  subscription  privileges,  you may not
revoke your exercise.  Subscription Rights not exercised prior to the expiration
date of the rights offering will expire.

NON-TRANSFERABILITY OF THE SUBSCRIPTION RIGHTS

            Except in the limited  circumstances  described below,  only you may
exercise the basic subscription  privilege and the over-subscription  privilege.
You may not  sell,  give  away or  otherwise  transfer  the  basic  subscription
privilege or the over-subscription privilege.

            Notwithstanding  the foregoing,  you may transfer your rights to any
affiliate of yours and your rights also may be  transferred by operation of law;
for example a transfer of rights to the estate of the  recipient  upon the death
of the recipient would be permitted.  As used in this paragraph, an affiliate of
yours shall mean any person (for this purpose,  a person includes a partnership,
corporation or other legal entity such as a trust or estate) which controls,  is
controlled by or is under common control with you. If the rights are transferred
as permitted,  evidence  satisfactory to us that the transfer was proper must be
received by us prior to the expiration date of the rights offering.

ISSUANCE OF STOCK CERTIFICATES

            Stock certificates for shares purchased in this rights offering will
be issued as soon as  practicable  after the expiration  date. Our  subscription
agent will deliver  subscription  payments to us only after consummation of this
rights offering and the issuance of stock  certificates to our stockholders that
exercised rights. Unless you instruct otherwise in your subscription certificate
form, shares purchased by the exercise of subscription rights will be registered
in the name of the person exercising the rights.

GUARANTEED DELIVERY PROCEDURES

            If you wish to exercise your subscription rights, but you do not
have sufficient time to deliver the rights certificate evidencing your rights to
the subscription agent on or before the time your subscription rights expire,
you may exercise your subscription rights by the following guaranteed delivery
procedures:

            o   deliver your  subscription  price payment in full for each share
                you  subscribed  for under your  subscription  privileges in the
                manner  set  forth  in  "Method  of  Payment"  on page 15 to the
                subscription agent on or prior to the expiration date;

            o   deliver  the form  entitled  "Notice  of  Guaranteed  Delivery,"
                substantially in the form provided with the  "Instructions as to
                Use  of  Rights  Certificates"   distributed  with  your  rights
                certificates, at or prior to the expiration date; and

            o   deliver the properly  completed  rights  certificate  evidencing
                your  rights  being  exercised  and the related  nominee  holder
                certification,  if  applicable,  with  any  required  signatures
                guaranteed, to the subscription agent within three business days
                following the date of your Notice of Guaranteed Delivery.

                                       16





            Your  Notice  of   Guaranteed   Delivery   must  be   delivered   in
substantially  the same form  provided  with the  Instructions  as to the Use of
Rights  Certificates,  which  will  be  distributed  to  you  with  your  rights
certificate.  Your  Notice of  Guaranteed  Delivery  must come from an  eligible
institution,  or other eligible guarantee  institutions which are members of, or
participants in, a signature  guarantee  program  acceptable to the subscription
agent.

            In your Notice of Guaranteed Delivery, you must state:

            o   your name;

            o   the number of  subscription  rights  represented  by your rights
                certificates  and the number of shares of our  common  stock you
                are subscribing for under your basic subscription privilege; and

            o   your guarantee that you will deliver to the  subscription  agent
                any rights  certificates  evidencing the subscription rights you
                are exercising within three business days following the date the
                subscription agent receives your Notice of Guaranteed Delivery.

            You  may  deliver  your  Notice  of   Guaranteed   Delivery  to  the
subscription agent in the same manner as your rights certificates at the address
set forth above  under " - Delivery  of  Subscription  Materials  and  Payment."
Alternatively,  you may  transmit  your  Notice of  Guaranteed  Delivery  to the
subscription agent by facsimile transmission  (Facsimile No.: (___) ____-_____).
To confirm facsimile deliveries, you may call (___) ____________________.

            The information agent will send you additional copies of the form of
Notice of Guaranteed  Delivery if you need them.  Please call (__) __________ to
request  any  copies  of the form of Notice of  Guaranteed  Delivery.  Banks and
brokerage  firms  please call (___)  _____________  to request any copies of the
form of Notice of Guaranteed Delivery.

DETERMINATIONS REGARDING THE EXERCISE OF YOUR SUBSCRIPTION RIGHTS

            We will decide all questions  concerning the  timeliness,  validity,
form and  eligibility  of your  exercise  of your  subscription  rights  and our
determinations will be final and binding. We, in our sole discretion,  may waive
any defect or  irregularity,  or permit a defect or irregularity to be corrected
within such time as we may determine.  We may reject the exercise of any of your
subscription  rights because of any defect or irregularity.  We will not receive
or accept any subscription  until all  irregularities  have been waived by us or
cured by you within such time as we decide, in our sole discretion.

            Neither  we nor the  subscription  agent  will be under  any duty to
notify you of any defect or  irregularity  in connection with your submission of
rights  certificates  and we will not be liable for failure to notify you of any
defect  or  irregularity.  We  reserve  the  right to reject  your  exercise  of
subscription  rights if your exercise is not in accordance with the terms of the
rights  offering or in proper  form.  We will also not accept  your  exercise of
rights if our  issuance  of shares  of our  common  stock to you could be deemed
unlawful under applicable law or is materially burdensome to us.

            If you are given notice of a defect in your  subscription,  you will
have five  business days after the giving of notice to correct it. You will not,
however, be allowed to cure any defect later than 5:00 p.m., New York City time,
on _______,  2003. We will not consider an exercise to be made until all defects
have been cured or waived.

NOTICE TO BANKERS, TRUSTEES OR OTHER DEPOSITARIES

            If you are a broker,  a trustee or a depositary  for  securities who
holds  shares  of our  common  stock for the  account  of others at the close of
business on _______________  2003, the record date for the rights offering,  you
should  notify the  respective  beneficial  owners of such  shares of the rights
offering  as soon as  possible  to find out their  intentions  with  respect  to
exercising their subscription  rights.  You should obtain  instructions from the
beneficial  owners with respect to the subscription  rights, as set forth in the
instructions we have provided to you for your distribution to beneficial owners.
If the beneficial owner so instructs, you should complete the appropriate rights
certificates and submit them to the subscription  agent with the proper payment.
If you hold  shares  of our  common  stock for the  account(s)  of more than one
beneficial  owner,  you may exercise the number of subscription  rights to which
all such beneficial  owners in the aggregate  otherwise would have been entitled
had they been direct  record  holders of our common stock on the record date for
the rights  offering,  provided that,  you, as a nominee  record holder,  make a
proper  showing  to the  subscription  agent by  submitting  the  form  entitled
"Nominee  Holder  Certification"  which we will  provide to you with your rights
offering materials.

                                       17





NOTICE TO BENEFICIAL OWNERS

            If you are a beneficial  owner of shares of our common stock or will
receive  your  subscription  rights  through a broker,  custodian  bank or other
nominee, we will ask your broker,  custodian bank or other nominee to notify you
of this rights offering.  If you wish to exercise your subscription  rights, you
will need to have your broker,  custodian  bank or other nominee act for you. If
you hold certificates of our common stock directly and would prefer to have your
broker,  custodian bank or other nominee exercise your subscription  rights, you
should contact your nominee and request it to effect the transaction for you. To
indicate  your  decision with respect to your  subscription  rights,  you should
complete and return to your  broker,  custodian  bank or other  nominee the form
entitled  "Beneficial  Owners  Election Form." You should receive this form from
your broker,  custodian  bank or other  nominee  with the other rights  offering
materials.  If you wish to obtain a  separate  rights  certificate,  you  should
contact  the  nominee as soon as possible  and  request  that a separate  rights
certificate be issued to you.

SHARES OF COMMON STOCK OUTSTANDING AFTER THE RIGHTS OFFERING

            Upon the  issuance  of the  shares of common  stock  offered  in the
rights   offering,   _________  shares  of  common  stock  will  be  issued  and
outstanding.  This would represent an approximate ___% increase in the number of
outstanding shares of common stock.

EFFECTS OF RIGHTS OFFERING ON OUR STOCK OPTION PLANS AND OTHER PLANS

            As of March 14,  2003,  there were  outstanding  options to purchase
2,378,000  shares of our common stock issued or committed to be issued  pursuant
to  stock  options  granted  by  us.  None  of  the  outstanding   options  have
anti-dilution  or other provisions for adjustment to exercise price or number of
shares  which  will be  automatically  triggered  by the rights  offering.  Each
outstanding and unexercised option will remain unchanged and will be exercisable
for the same number of shares of common stock and at the same exercise  price as
before the rights offering.

RELATIONSHIP WITH NEWCASTLE

            On November 1, 2002, Newcastle Partners,  L.P., an affiliate of Mark
E. Schwarz, our Chairman of the Board, provided an interim financing facility to
us, whereby we could borrow up to  $9,000,000.  On November 1, 2002, we borrowed
$6,500,000 to purchase a note  receivable  from a major bank. The purchase price
of such note receivable was determined by arm's-length  negotiations  between us
and the bank. There is no material  relationship  between the bank and us or any
of our  affiliates,  directors or officers.  On December 3, 2002, we borrowed an
additional  $2,100,000  to purchase  the  Commercial  Lines  Group from  Millers
Insurance  Company.  The note  agreement  provides for a fixed  interest rate of
11.75%.  The unpaid principal balance and accrued and unpaid interest is due and
payable on demand at any time after September 30, 2003.

            Newcastle Partners, L.P. also currently owns 5,334,001 shares of our
common stock (including currently  exercisable options to purchase 50,000 shares
of  common  stock),  which is equal to  approximately  48.1% of our  outstanding
shares of common  stock.  Newcastle has been offered its pro rata portion of the
subscription  rights  (including  over-subscription  privilege).  If  our  other
stockholders purchase all of the shares offered to them for sale, Newcastle will
purchase  its  pro  rata  amount  and  would   continue  to   beneficially   own
approximately  48.1% of our common stock  outstanding.  If no stockholders other
than Newcastle exercise their subscription rights, Newcastle will purchase up to
__________ shares in the offering. In that case,  Newcastle's ownership interest
could be approximately  __%, and the aggregate  ownership  interest of the other
outstanding  stockholders  could  decrease to  approximately  __%.  Even if some
stockholders other than Newcastle  exercise their rights,  Newcastle could still
obtain a majority ownership  interest pursuant to its subscription  rights. As a
result, Newcastle may have the voting power to control the election of our board
of directors and the approval of other matters  presented for  consideration  by
the stockholders,  which could include mergers, acquisitions,  amendments to our
charter and various corporate governance actions.

                                       18





INFORMATION AGENT

            We have  appointed  ________________  as  information  agent for the
rights  offering.  We will pay the fees and certain  expenses of the information
agent, which we estimate will total $___________.  Under certain  circumstances,
we may indemnify the information  agent from certain  liabilities that may arise
in connection with the rights offering.

SUBSCRIPTION AGENT

            We have appointed  _________________  as subscription  agent for the
rights  offering.  We will pay the fees and certain expenses of the subscription
agent, which we estimate will total $_________. Under certain circumstances,  we
may indemnify the subscription agent from certain  liabilities that may arise in
connection with the rights offering.

FEES AND EXPENSES

            Other  than  for  fees  charged  by the  information  agent  and the
subscription agent, you are responsible for paying any other commissions,  fees,
taxes or  other  expenses  incurred  in  connection  with  the  exercise  of the
subscription  rights.  Neither us, the  information  agent nor the  subscription
agent will pay such expenses.

OTHER MATTERS

            We are not  making  this  rights  offering  in any  state  or  other
jurisdiction  in which it is unlawful to do so, nor are we selling or  accepting
any offers to purchase  any shares of our common  stock from rights  holders who
are  residents  of  those  states  or  other  jurisdictions.  We may  delay  the
commencement of the rights offering in those states or other  jurisdictions,  or
change the terms of the rights offering,  in order to comply with the securities
law requirements of those states or other jurisdictions.  We may decline to make
modifications  to the terms of the rights offering  requested by those states or
other  jurisdictions,  in which case,  if you are a resident in those  states or
jurisdictions, you will not be eligible to participate in the rights offering.

            We will not be  required  to issue to you  shares  of  common  stock
pursuant to the rights  offering  if, in our  opinion,  you would be required to
obtain  prior  clearance  or  approval  from  any  state or  federal  regulatory
authority to own or control such shares if, at the time the subscription  rights
expire, you have not obtained such clearance or approval.

NO BOARD RECOMMENDATION

            An investment  in shares of our common stock must be made  according
to each investor's evaluation of its own best interests.  Accordingly, our board
of directors makes no  recommendation  to rights holders  regarding whether they
should exercise their rights.

IF YOU HAVE QUESTIONS ABOUT  EXERCISING RIGHTS

            If you have  questions or need  assistance  concerning the procedure
for exercising  subscription  rights,  or if you would like additional copies of
this prospectus,  the  Instructions as to the Use of Rights  Certificates or the
Notice of Guaranteed  Delivery,  you should contact the information agent or the
subscription agent at the following addresses and telephone numbers:

                             The Information Agent:

                             _______________________
                             _______________________
                             ________________________
                         E-mail: _______________________
               Telephone for Stockholders: _______________________
        Telephone for Banks and Brokerage Firms: _______________________

                                       or

                                       19



                             The Subscription Agent:

                             _______________________
                             _______________________
                             ________________________
                         E-mail: _______________________
                       Telephone: _______________________


              CERTAIN UNITED STATES FEDERAL INCOME TAX CONSEQUENCES

            The following discussion is a summary of certain U.S. federal income
tax  consequences  of the rights  offering to holders of common  stock that hold
such stock as a capital asset for federal income tax purposes.  This  discussion
is based on laws,  regulations,  rulings and  decisions in effect on the date of
this  prospectus,  all of which are subject to change (possibly with retroactive
effect)  and to  differing  interpretations.  This  discussion  applies  only to
holders that are U.S. persons,  which is defined as a citizen or resident of the
United States, a domestic partnership, a domestic corporation, any estate (other
than a foreign  estate),  and any  trust so long as a court  within  the  United
States is able to exercise primary  supervision over the  administration  of the
trust and one or more U.S. persons have the authority to control all substantial
decisions of the trust. Generally,  for federal income tax purposes an estate is
classified as a "foreign estate" based on the location of the estate assets, the
country of the estate's  domiciliary  administration,  and the  nationality  and
residency of the domiciliary's personal representative.

            This  discussion  does not  address  all  aspects of federal  income
taxation  that  may  be  relevant  to  holders  in  light  of  their  particular
circumstances  or to holders who may be subject to special tax  treatment  under
the Internal Revenue Code of 1986, as amended,  including  holders of options or
warrants,  holders who are dealers in  securities or foreign  currency,  foreign
persons (defined as all persons other than U.S. persons),  insurance  companies,
tax-exempt organizations, banks, financial institutions, broker-dealers, holders
who hold common  stock as part of a hedge,  straddle,  conversion  or other risk
reduction transaction,  or who acquired common stock pursuant to the exercise of
compensatory stock options or warrants or otherwise as compensation.

            We have not  sought,  and will not seek,  an opinion of counsel or a
ruling from the  Internal  Revenue  Service  regarding  the  federal  income tax
consequences of the rights offering or the related share issuance. The following
summary  does not address  the tax  consequences  of the rights  offering or the
related share  issuance under foreign,  state,  or local tax laws.  ACCORDINGLY,
EACH HOLDER OF COMMON STOCK  SHOULD  CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO
THE  PARTICULAR  TAX  CONSEQUENCES  OF THE RIGHTS  OFFERING OR THE RELATED SHARE
ISSUANCE TO SUCH HOLDER.

            The federal income tax  consequences for a holder of common stock on
the receipt of subscription rights under the rights offering are as follows:

            o   A holder will not recognize  taxable  income for federal  income
                tax  purposes in  connection  with the  receipt of  subscription
                rights in the rights offering.

            o   Except as provided in the following  sentence,  the tax basis of
                the  subscription  rights  received  by a holder  in the  rights
                offering  will be zero.  If either (i) the fair market  value of
                the subscription rights on the date such subscription rights are
                distributed is equal to at least 15% of the fair market value on
                such  date  of the  common  stock  with  respect  to  which  the
                subscription  rights are received or (ii) the holder irrevocably
                elects,  by  attaching  a statement  to its  federal  income tax
                return for the taxable year in which the subscription rights are
                received, to allocate part of the tax basis of such common stock
                to  the   subscription   rights,   then  upon  exercise  of  the
                subscription  rights, the holder's tax basis in the common stock
                will be allocated  between the common stock and the subscription
                rights in proportion to their  respective  fair market values on
                the date the  subscription  rights are  distributed.  A holder's
                holding  period  for the  subscription  rights  received  in the
                rights offering will include the holder's holding period for the
                common stock with respect to which the subscription  rights were
                received.   We  believe  that  the  fair  market  value  of  the
                subscription rights will not exceed 15% of the fair market value
                of the common stock to which the subscription rights relate.

                                       20




            o   A holder that  allows the  subscription  rights  received in the
                rights  offering to expire will not  recognize any gain or loss,
                and the tax basis of the common  stock owned by such holder with
                respect to which such subscription  rights were distributed will
                be  equal  to the tax  basis of such  common  stock  immediately
                before  the  receipt  of the  subscription  rights in the rights
                offering.

            o   A holder will not  recognize  any gain or loss upon the exercise
                of the subscription rights received in the rights offering.

            o   The tax basis of the common stock acquired  through  exercise of
                the  subscription  rights will equal the sum of the subscription
                price for the common stock and the  holder's tax basis,  if any,
                in the subscription rights as described above.

            o   The  holding  period  for  the  common  stock  acquired  through
                exercise of the  subscription  rights will begin on the date the
                subscription rights are exercised.


                              PLAN OF DISTRIBUTION

            We are offering  shares of our common stock directly to you pursuant
to  this  rights  offering.  We  have  not  employed  any  brokers,  dealers  or
underwriters  in connection  with the  solicitation  or exercise of subscription
rights in this rights  offering and no  commissions,  fees or discounts  will be
paid in  connection  with it.  Certain of our officers and other  employees  may
solicit  responses  from you,  but such  officers and other  employees  will not
receive any  commissions  or  compensation  for such  services  other than their
normal employment compensation.

            We are distributing to the holders of record of our common stock, at
the close of business on  _________,  2003,  at no charge,  one  nontransferable
subscription   right  for  each  share  of  our  common  stock  they  own.  Each
subscription  right is a right to purchase  ____ shares of our common  stock and
carries  with  it  a  basic  subscription  privilege  and  an  over-subscription
privilege.  The basic  subscription  privilege  of each  right  entitles  you to
purchase _____ shares of our common stock at a subscription  price of $_____ per
right (or $_____ per share).  You may exercise  any number of your  subscription
rights,  or you may choose not to exercise any subscription  rights. We will not
distribute  any  fractional  shares,  but will round up the aggregate  number of
shares you are entitled to receive to the nearest whole number.

            We do not expect that all of our  stockholders  will exercise all of
their basic subscription  rights. By extending  over-subscription  privileges to
our stockholders, we are providing stockholders that exercise all of their basic
subscription  privileges  with the opportunity to purchase those shares that are
not purchased by other stockholders.

            If you wish to exercise your over-subscription privilege, you should
indicate the number of additional  shares that you would like to purchase in the
space  provided  on  your  subscription  certificate.  When  you  send  in  your
subscription  certificate,  you must also send the full  purchase  price for the
number of additional  shares that you have requested to purchase (in addition to
the payment due for shares purchased through your basic subscription privilege).
If the number of shares  remaining after the exercise of all basic  subscription
privileges  is not  sufficient  to satisfy all requests  for shares  pursuant to
over-subscription  privileges,  you will be allocated additional shares pro-rata
(subject to elimination of fractional shares), based on the number of shares you
purchased  through the basic  subscription  privilege in proportion to the total
number of  shares  that you and other  over-subscribing  stockholders  purchased
through the basic subscription  privilege.  However, if your pro-rata allocation
exceeds the number of shares you  requested  on your  subscription  certificate,
then you will  receive  only the number of shares  that you  requested,  and the
remaining  shares  from your  pro-rata  allocation  will be divided  among other
rights holders exercising their over-subscription privileges.

            As soon as practicable after the expiration date,  ________________,
acting as our subscription  agent, will determine the number of shares of common
stock that you may purchase  pursuant to the  over-subscription  privilege.  You
will receive certificates representing these shares as soon as practicable after
the  expiration  date. If you request and pay for more shares than are allocated
to you, we will refund that overpayment,  without  interest.  In connection with
the  exercise  of the  over-subscription  privilege,  banks,  brokers  and other
nominee  holders of subscription  rights who act on behalf of beneficial  owners
will be  required  to  certify  to us and to the  subscription  agent  as to the
aggregate number of subscription rights that have been exercised, and the number

                                       21





of shares of common stock that are being requested through the over-subscription
privilege,  by each  beneficial  owner on whose  behalf  the  nominee  holder is
acting.

            If any shares of common stock offered in the rights  offering remain
unsubscribed  after the rights  offering,  Timothy A. Bienek,  our President and
Chief Operating Officer,  Scott K. Billings,  our Chief Financial  Officer,  and
James  C.  Epstein,  one of the  director  nominees  in our  upcoming  board  of
directors  election,  have agreed to purchase  such  shares,  up to an aggregate
subscription price of $100,000, $50,000 and $125,000, respectively,  pursuant to
standby purchase agreements.

            We will pay  _____________,  the information  agent, a fee of $_____
plus expenses,  and _____________,  the subscription agent, a fee of $_____ plus
expenses,  for their services in connection with this rights  offering.  We also
have agreed to indemnify under certain  circumstances  the information agent and
the subscription agent from any liability they may incur in connection with this
rights offering.

            We expect  that  shares of our common  stock  received  through  the
exercise of  subscription  rights will be traded on the American  Stock Exchange
Emerging  Company  Marketplace  under the  symbol  "HAF,"  the same  symbol  our
currently outstanding shares of common stock now trade.


                                  LEGAL MATTERS

            The validity of the shares of common stock offered  hereby,  and the
description in this  prospectus of the U.S.  federal income tax  consequences of
the  rights  offering,  will be  passed  upon for us by  Olshan  Grundman  Frome
Rosenzweig & Wolosky LLP, New York, New York.


                                     EXPERTS

            The  consolidated   financial   statements  of  Hallmark   Financial
Services,  Inc.  at December  31,  2002 and 2001,  and for the years then ended,
appearing  in our annual  report on Form 10-KSB for the year ended  December 31,
2002 have been audited by  PricewaterhouseCoopers  LLP, independent accountants,
as set  forth  in their  report  thereon  included  therein.  Such  consolidated
financial  statements are incorporated herein by reference in reliance upon such
report  given  on the  authority  of such  firm as  experts  in  accounting  and
auditing.


                       WHERE YOU CAN FIND MORE INFORMATION

            We are subject to the  informational  requirements of the Securities
Exchange Act of 1934.  Accordingly,  we file reports, proxy statements and other
information  with the SEC. You may read and copy any materials that we file with
the  SEC  at  the  SEC's  Public  Reference  Room  at 450  Fifth  Street,  N.W.,
Washington,  D.C.  20549 upon  payment of the  prescribed  fees.  You may obtain
information on the operation of the Public  Reference Room by calling the SEC at
1-800-SEC-0330.  The SEC also maintains an Internet site that contains  reports,
proxy and information  statements and other materials that are filed through the
SEC's Electronic Data Gathering,  Analysis, and Retrieval, or EDGAR, system. You
can access this web site at  HTTP://WWW.SEC.GOV.  Our common  stock is listed on
the American Stock  Exchange  Emerging  Capital  Markets.  These reports,  proxy
statements and other  information  can also be read and copied at the offices of
the American Stock Exchange at 86 Trinity Place, New York, New York 10006.

            The SEC allows us to  "incorporate  by reference" the information we
file with the SEC. This permits us to disclose  important  information to you by
referencing  these  filed  documents.  Any  information  referenced  this way is
considered part of this prospectus, and any information filed with the SEC after
the date on the cover of this prospectus will  automatically be deemed to update
and supercede this information. We incorporate by reference the documents listed
below  and any  future  filings  made by us with the SEC under  Sections  13(a),
13(c),  14 or 15(d) of the  Exchange Act of 1934,  as amended,  until all of the
securities described in this prospectus are sold:

            o   our annual report on Form 10-KSB for the year ended December 31,
                2002,

            o   our current  report on Form 8-K dated  January 27,  2003,  filed
                with the SEC on January 29, 2003, and

                                       22



            o   the description of our common stock contained in our resignation
                statement  on Form  8-A  filed  with  the  SEC on July 8,  1992,
                including  all  amendments  and  reports  filed for  purposes of
                updating such description.

            This  prospectus is part of a registration  statement filed with the
SEC.  This  prospectus  does not contain all the  information  contained  in the
registration statement. The full registration statement can be obtained from the
SEC.  This  prospectus  contains a general  description  of our  company and the
securities being offered for sale. You should read this prospectus together with
the additional information incorporated by reference.

            You can request a copy of any document  incorporated by reference in
this prospectus, at no cost, by writing or telephoning us at the following:

                        Hallmark Financial Services, Inc.
                         14651 Dallas Parkway, Suite 900
                               Dallas, Texas 75254
                 Attention: Timothy A. Bienek, President and COO
                            Telephone: (972) 404-1637


                           FORWARD-LOOKING STATEMENTS

            We believe that certain  statements  contained  or  incorporated  by
reference in this prospectus are "forward-looking statements" within the meaning
of the  Private  Securities  Litigation  Reform  Act of 1995 and are  considered
prospective.  The following  statements  are or may  constitute  forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of
1995:

            o   statements  before,  after or including the words "may," "will,"
                "could," "should," "believe,"  "expect," "future,"  "potential,"
                "anticipate,"  "intend," "plan," "estimate" or "continue" or the
                negative or other variations of these words, and

            o   other statements about matters that are not historical facts.

            We may be  unable to  achieve  the  future  results  covered  by the
forward-looking  statements.  The statements are subject to risks, uncertainties
and other factors that could cause actual results to differ  materially from the
future results that the statements  express or imply. See "Risk Factors" on page
6. Please do not put undue reliance on these forward-looking  statements,  which
speak only as of the date of this prospectus.

                                       23





                                     PART II

                     INFORMATION NOT REQUIRED IN PROSPECTUS

Item 14.       Other Expenses of Issuance and Distribution.

            The following is an itemization  of all expenses  (subject to future
contingencies)  incurred or to be incurred by us in connection with the issuance
and distribution of the securities being offered.  All items below are estimates
other than the Securities and Exchange Commission  registration fee and the AMEX
listing fee. Hallmark Financial Services, Inc. will pay all of such expenses.


            Securities and Exchange Commission registration fee      $ 809.00
            AMEX listing fee.....................................           *
            Printing and engraving expenses......................           *
            Accounting fees and expenses.........................           *
            Legal fees and expenses..............................           *
            Subscription Agent fees and expenses.................           *
            Information Agent fees and expenses..................           *
            Miscellaneous........................................           *
                                                                  ------------
                        Total....................................  $        *
                                                                  ============

* To be completed by amendment.

ITEM 15.    INDEMNIFICATION OF DIRECTORS AND OFFICERS.

            The Nevada General Corporation Law ("NGCL") provides that a director
or officer of a corporation  will not be personally  liable for monetary damages
for breach of that individual's fiduciary duties as a director or officer except
for  liability  for (1) any act or omission  constituting  a breach of fiduciary
duties as a director  or officer  and when (2) breach of those  duties  involved
intentional  misconduct,  fraud or a knowing violation of law. Under the NGCL, a
corporation may indemnify directors and officers, as well as other employees and
individuals, to any threatened, pending or completed action, suit or proceeding,
except an action  by or in the right of the  corporation,  by reason of the fact
that he is or was a director, officer, employee or agent of the corporation. The
termination of any action,  suit or proceeding by judgment,  order,  settlement,
conviction  or upon a plea of nolo  contendere or its  equivalent,  does not, of
itself,  create a presumption that the person did not act in good faith and in a
manner  which  he  reasonably  believed  to be in or not  opposed  to  the  best
interests of the  corporation,  or that,  with respect to any criminal action or
proceeding, he had reasonable cause to believe that his conduct was unlawful.

            The NGCL further provides that  indemnification  may not be made for
any claim as to which such a person has been  adjudged  by a court of  competent
jurisdiction,  after  exhaustion of all appeals  therefrom,  to be liable to the
corporation  or for amounts paid in  settlement to the  corporation,  unless and
only to the  extent  that the court in which the  action or suit was  brought or
other court of competent  jurisdiction  determines upon application that in view
of all the  circumstances  of the case,  the  person is  fairly  and  reasonably
entitled to indemnity for such expenses as the court deems proper. To the extent
that a director, officer, employee or agent of a corporation has been successful
on the merits or otherwise in defense of any action,  suit or  proceeding  or in
defense of any claim,  issue or matter therein,  the corporation shall indemnify
him  against  expenses,  including  attorneys'  fees,  actually  and  reasonably
incurred by him in connection  with the defense.  The NGCL provides that this is
not  exclusive of other  rights to which those  seeking  indemnification  may be
entitled  under any bylaw,  agreement,  vote of  stockholders  or  disinterested
directors or otherwise.

            The  Registrant's   articles  of  incorporation   provide  that  the
directors and officers will not be  personally  liable to the  Registrant or its
stockholders  for  monetary  damages  for  breach of their  fiduciary  duty as a
director or officer,  except for  liability of a director or officer for acts or
omissions involving intentional misconduct, fraud or a knowing violation of law,
or the payment of dividends in violation of the NGCL.  The  Registrant's  bylaws
provide that the  Registrant is required to indemnify its directors and officers
to the fullest extent permitted by law. The Registrant's bylaws also require the
Registrant to advance  expenses  incurred by a director or officer in connection
with the  defense of any  proceeding  upon  receipt of an  undertaking  by or on

                                      II-1





behalf  of the  director  or  officer  to repay the  amount if it is  ultimately
determined by a court of competent  jurisdiction  that he or she is not entitled
to be indemnified by the  Registrant.  The  Registrant's  bylaws also permit the
Registrant to purchase and maintain errors and omissions  insurance on behalf of
any director or officer for any liability arising out of his or her actions in a
representative capacity.

ITEM 16.    EXHIBITS.

Exhibit #               Description
---------               -----------

3.1                Articles  of  Incorporation  of the  Registrant,  as  amended
                   (incorporated   by   reference   to   Exhibit   3(a)  to  the
                   Registrant's Annual Report on Form 10-KSB for the fiscal year
                   ended December 31, 1993).

3.2                By-Laws  of  the  Registrant,  as  amended  (incorporated  by
                   reference to Exhibit 3(b) to the  Registrant's  Annual Report
                   on Form 10-KSB for the fiscal year ended December 31, 1993).

4.1                Specimen certificate for Common Stock, $.03 par value, of the
                   Registrant  (incorporated  by  reference  to Exhibit 4 to the
                   Registrant's Annual Report on Form 10-KSB for the fiscal year
                   ended December 31, 1991).

5.1**              Opinion of Olshan Grundman Frome Rosenzweig & Wolosky LLP.

23.1*              Consent of PricewaterhouseCoopers LLP.

23.2**             Consent of Olshan  Grundman Frome  Rosenzweig & Wolosky LLP
                   (included in opinion filed as Exhibit 5.1).

24.1*              Power of Attorney (included on signature page hereto).

99.1**             Form of Instructions as to Use of Rights Certificates.

99.2**             Form of Notice of Guaranteed Delivery for Rights Certificate.

99.3**             Form of Letter to Security Holders Who Are Record Holders.

99.4**             Form of Letter to Securities Dealers, Commercial Banks, Trust
                   Companies and Other Nominees.

99.5**             Form  of  Letter  to  Clients  of  Security  Holders  Who Are
                   Beneficial Holders.

99.6**             Form of Nominee Holder Certification Form.

99.7**             Substitute Form W-9 for Use with the Rights Offering.

99.8**             Form of Beneficial Owner Election Form.

99.9**             Subscription  Agency  Agreement  between  Hallmark  Financial
                   Services, Inc. and ______

99.10**            Information  Agent  Agreement   between  Hallmark   Financial
                   Services, Inc. and ______.

------------------------

*     Filed herewith
**    To be filed by amendment


ITEM 17.    UNDERTAKINGS.

            (a) The undersigned Registrant hereby undertakes:

                 (1) To file,  during  any  period in which  offers or sales are
            being  made,  a  post-effective   amendment  to  this   Registration
            Statement  to include any material  information  with respect to the
            plan of distribution  not previously  disclosed in the  Registration
            Statement  or  any  material  change  to  such  information  in  the
            Registration Statement;

                                      II-2





                 (2) That,  for the purpose of determining  any liability  under
            the Securities Act of 1933, each  post-effective  amendment shall be
            deemed to be a new registration statement relating to the securities
            offered  therein,  and the offering of such  securities at that time
            shall be deemed to be the initial bona fide offering thereof; and

                 (3) To remove from  registration  by means of a  post-effective
            amendment any of the securities being registered which remain unsold
            at the termination of the offering.

            (b) The undersigned  registrant hereby undertakes that, for purposes
of determining  any liability  under the Securities Act of 1933,  each filing of
the  registrant's  annual  report  pursuant  to  Section  13(a)  or 15(d) of the
Securities  Exchange  Act of 1934  (and,  where  applicable,  each  filing of an
employee  benefit  plan's  annual  report  pursuant  to  Section  15(d)  of  the
Securities  Exchange  Act of 1934) that is  incorporated  by  reference  in this
Registration  Statement  shall  be  deemed  to be a new  registration  statement
relating to the securities offered therein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

            (c) Insofar as  indemnification  for  liabilities  arising under the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Registrant  pursuant to the foregoing  provisions,  or otherwise,
the  Registrant  has been  advised  that in the  opinion of the  Securities  and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification  against  such  liabilities  (other  than  the  payment  by  the
Registrant of expenses  incurred or paid by a director,  officer or  controlling
person  of the  Registrant  in the  successful  defense  of an  action,  suit or
proceeding)  is  asserted by such  director,  officer or  controlling  person in
connection with the securities being registered,  the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit  to a  court  of  appropriate  jurisdiction  the  question  whether  such
indemnification  by it is against public policy as expressed in the Act and will
be governed by the final adjudication of such issue.



                                      II-3





                                   SIGNATURES

            Pursuant to the  requirements  of the  Securities  Act of 1933,  the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-3 and has duly caused this Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized,  in the City of  Dallas,  State of  Texas,  on the 2nd day of April,
2003.


                                        HALLMARK FINANCIAL SERVICES, INC.



                                        By: /s/ Mark E. Schwarz
                                            -------------------------------
                                            Mark E. Schwarz
                                            Chairman and Chief Executive Officer


                                POWER OF ATTORNEY

            KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Mark E. Schwarz, Chairman and CEO,
and Timothy A. Bienek, President and COO, and each of them individually,  as his
true and lawful  attorneys-in-fact  and agents, with full power of substitution,
for him in his name,  place and stead, in any and all capacities,  in connection
with this Registration Statement,  including to sign and file in the name and on
behalf of the  undersigned  as director or officer of the Registrant (i) any and
all amendments or supplements (including any and all stickers and post-effective
amendments) to this Registration Statement, with all exhibits thereto, and other
documents in connection therewith,  and (ii) any and all additional registration
statements, and any and all amendments thereto, relating to the same offering of
securities  as those that are covered by this  Registration  Statement  that are
filed pursuant to Rule 462(b)  promulgated under the Securities Act of 1933 with
the Securities and Exchange Commission and any applicable securities exchange or
securities  self-regulatory  body,  granting  unto  said  attorneys-in-fact  and
agents,  and each of them,  full power and  authority to do and perform each and
every act and thing requisite or necessary to be done in and about the premises,
as fully to all intents and  purposes as he might or could do in person,  hereby
ratifying and confirming all that said  attorneys-in-fact  and agents,  or their
substitute,   may   lawfully   do  or  cause  to  be  done  by  virtue   hereof.

            Pursuant to the  requirements  of the Securities  Act of 1933,  this
Registration  Statement  has  been  signed  by  the  following  persons  in  the
capacities and on the dates indicated:


Signature                                Title                                 Date
---------                                -----                                 ----

/s/ Mark E. Schwarz             Chairman, Chief Executive Officer and      April 2, 2003
--------------------------      Director (principal executive officer)
Mark E. Schwarz


/s/ Timothy A. Bienek           President, Chief Operating Officer         April 2, 2003
-------------------------       and Director
Timothy A. Bienek


/s/ Scott K. Billings           Vice President (principal financial        April 2, 2003
-------------------------       and accounting officer)
Scott K. Billings


/s/ James H. Graves             Director                                   April 2, 2003
------------------------
James H. Graves


/s/ George R. Manser            Director                                   April 2, 2003
------------------------
George R. Manser


/s/ Scott T. Berlin             Director                                   April 2, 2003
------------------------
Scott T. Berlin

II-4