Overview

American Racing Capital, Inc. is a company specializing in motor sports and its strategy is to focus on several aspects of this industry. Through it’s subsidiaries, American Racing Capital, Inc. intends to; Acquire financial interests in several well established auto racing facilities, Establish race management contracts at existing racing facilities and newly proposed facilities, Engage in the design, re-design, and development and management of our wholly owned race tracks, Find and acquire companies to compliment our other holdings. AMRA’s subsidiary purchased 51% of LJ&J Enterprises of Tennessee Inc., which controls and manages the daily operations at Nashville, Tennessee’s legendary "Music City Motorplex".  The Company’s business also includes sponsorship activation services and motor sports product licensing agreements, which are highly specialized promotional services in this industry. American Racing Capital, Inc. helps companies develop and build brand reputation using motor sports as a revenue-generating opportunity. Programs entail introducing companies to multiple levels of; Race Driver, Race Team and Race Track exposure.

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Investment Highlights

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Auto Racing In America

Auto Racing is a colorful, glamorous and success-oriented sport. Like today’s business world, it demands dedication, preparation, teamwork and a fierce will to win. American Racing Capital has positioned itself to build a strong network of companies in the motor sport industry.

Auto Racing has become a national phenomenon. It’s surging popularity over the last 10 years has been unprecedented and is now, the number one spectator sport in America. Racing is the only major sport that has shown growth continuously throughout the 90’s. In fact, in just the last five years, Auto Racing has been the fastest growing sport in the world. (Sports Business Journal)

Well over one-third of the adult population from coast-to-coast are racing fans. Fans, both male and female, come from all occupations: science and engineering, sales and marketing, business owners, executives and the trades.

More than 20 million fans attend motor sports events annually. Tens of millions more are reached weekly via television, radio, print and Internet-based media. We have been told that motor sports influences well over 300 million annually.

Given its high profile, auto racing is no longer just a sport. It is a business – a very big business, and one of the hottest marketing vehicles for companies to invest marketing and advertising dollars. This is the reason more Fortune 500 companies are actively involved in Auto Racing than any other sport.

The September 5th, 2005 issue of FORTUNE Magazine featured cover story called racing; ”America’s Fastest Growing Sport”. The article goes on to say… "TV ratings are soaring, corporate money is flowing and crowds just keep getting bigger." The article also stated several CEO’s find racing their best return on investment in professional sports.

The strength of racing, its widespread appeal and the ability to reach a large number of people are a formula for success. As a multifaceted motor sports holding company, American Racing Capital is positioned to capitalize on the future growth of the auto racing industry – and its considerable economic rewards.

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Profile

AMRA’s subsidiary, Motorsports & Entertainment of Tennessee, (MET) purchased 51% of LJ&J Enterprises of Tennessee Inc., which controls and manages the daily operations at Nashville, Tennessee’s legendary "Music City Motorplex". Joseph Mattioli, President of LJ&J Enterprises, serves as President and senior managing partner of MET.  "Music City Motorplex" is a 5/8th’s mile paved NASCAR sanctioned Speedway, highly steeped in tradition. The racetrack is located on 115 acres of the Tennessee State Fairgrounds, just two miles from the center of downtown Nashville.

The historic 48 year-old Music City Motorplex in Nashville holds the record of sending more drivers to NASCAR than any other race-track in the country. Among the legendary drivers who have raced at the Nashville track are: Buck Baker, Lee Petty, Fireball Roberts, Donnie and Bobby Allison, Coo Coo and Sterling Marlin and Darrell Waltrip. AMRA will progressively develop this acquisition throughout the remainder of this decade.

By working with Joseph Mattioli, AMRA intends to develop a successful race track business development approach that can be duplicated at other racetracks that AMRA acquires.

Phase One

As AMRA proceeds forward and assumes full control over track operations, concessions and specialty events, will seek greater track utilization. Year over year attendance figures are expected to continue to show steady growth. Race school lease agreements are expected to produce track rental revenues without significant increases to operating expenses. Race related merchandise and concessions are expected to yield additional revenue contributions.

Phase Two

2008 is expected to feature build-outs that will deliver multiple attractions. New to Music City Motorplex for 08’, are anticipated concert revenues featuring (6) annual events @ 10,000 patrons @ a ticket take of $4.00 per head (AMRA as landlord, would host these events, rather than promote them).

2008 direct concert revenues may approach 250K., and related concert concessions and merchandise may yield gross revenues greater than 500K. AMRA expects to prosper from the compound and cumulative growth of these events. Ultimately, AMRA’s objective is to create a family fun entertainment-zone that will contribute significant revenues as the Music City Motorplex asset reaches "economies of scale".

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Growth Plan

AMRA maintains a three-pronged approach to growth in its defined market segment.

• Speedway acquisitions (roll-up strategy) are expected to provide solid revenue and balance sheet growth that will characterize AMRA’s early growth and rapid development.
• Re-developing properties, adding fun-zones and other venues coupled with race sanctioned events by; CHAMPCAR, INDYCAR, NASCAR, and other new events by major participating organizations are expected to develop concurrently.
• AMRA also intends to assist corporations seeking to utilize motorsports as a revenue-generating promotional opportunity, providing highly-specialized marketing and product licensing.

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Roll-Up Strategy

AMRA seeks to acquire several established Speedways with added development potential.

AMRA’s visions is a diverse project portfolio that ranges from developing big racetrack multiplexes, to smaller track facilities

A process has been underway to inventory and rank racetracks in viable markets that are currently offered for sale. Assets, profitability and profit potential, land development, facilities expansion, and ancillary development are key guiding criteria.

Through its subsidiaries, AMRA intends to secure financial interests in established track facilities coupled with the execution of race management contracts; to engage in the re-design, development, and management of racetrack facilities through controlling interests or wholly owned acquisitions; to acquire associated companies that compliment AMRA’s motorsports holdings; and to provide specialized motorsports marketing services.

Recent News and Press Releases

American Racing Analyst Report Discusses Recent Acquisition (Tue, Nov 27)

American Racing Capital, Inc. / AMRA Will Exercise Its Option to Purchase Motor Speedway in Mississippi (Mon, Nov 26)

American Racing Capital, Inc. / AMRA Seeks StockCar Driving Experience for Music City Motorplex (Thu, Nov 15)

AMERICAN RACING CAPITAL, INC. Files SEC form 10QSB, Quarterly Report (Tue, Nov 13)

Music City Motorplex Ends 2007 Season with Petty 300 (Thu, Nov 8)

American Racing Capital, Inc. / AMRA Appoints William McInnes to the Board of Advisors (Fri, Oct 26)

AMERICAN RACING CAPITAL, INC. Financials (Thu, Oct 25)

American Racing Capital, Inc. Announces 15:1 Reverse Stock Split (Mon, Oct 22)

AMERICAN RACING CAPITAL, INC. Files SEC form 8-K, Entry into a Material Definitive Agreement (Thu, Sep 20)

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Management

Bob Koveleski, President/CEO

Mr. Koveleski's 30+ years in the advertising and marketing end of the specialty automotive market provides knowledge few in this industry possess.  Utilizing his racing background, he became vice president of operations of the well known AutoWorld catalog mail order house.  He was also president of the Chevrolet Camaro Connections company.  During this time, Koveleski dealt with hundreds of suppliers and printed more than two and a half million automotive enthusiast catalogs a year.  In 1980, he purchased an interest in a racing school at Pocono International Raceway, where he brought in sponsors and manufacturers and promoted road-racing at the track.  In 1986, he purchased ownership in a car commercial/film company in California.  While there, he was recruited by Skip Barber to open his first racing school on the west coast.  Koveleski then began dealing in high-quality investment collector cars and built a worldwide network of clients.  Koveleski's clients include: racetrack owners, race temas and OEM and automotive aftermarket companies in the United States, Japan, China and South America.  Koveleski began his racing at the age of 5 driving quarter midgets.  He is a third generation driver, automotive marketer and car enthusiast.  His grandfather hill-climbed big Stutz Bearcats.  His father raced in the Sports Car Club of America's CanAm series.  Koveleski also raced sedans and Formula Fords.

Joseph Mattioli III, Senior Managing Partner, MET

Joseph Mattioli III, has been appointed Senior Managing Partner of Motorsports & Entertainment of Tennessee (MET). He is responsible for advising, leading and growing AMRA’s racetrack development, acquisition activities and providing counsel to further AMRA’s strategic growth.  Mr. Mattioli’s career spans over 35 years in managing the development and operations of motorsports and entertainment facilities, as well as programming and marketing of special events for some of the nation’s leading raceways.  Prior to joining AMRA, Mr. Mattioli served as President and COO of Pocono International Raceway, where he engaged in public relations, sponsorship, marketing, concession operations and facility management.   He continues to be a member of Pocono Raceway’s Executive Committee and sits on their Board of Directors. During his long career in racetrack management, Mr. Mattioli was associated with NASCAR-sanctioned racetracks including; Pocono International Raceway, South Boston Speedway, Music City Motorplex and the Washington D.C. Grand Prix.  Mr. Mattioli is a highly recognized and respected member of the motorsports industry and is known for his contributions to the sport and his hands-on work ethic. His many years of facility management, coupled with his experience in event marketing and promotions, and his close NASCAR affiliations will add immediate value to the overall development of the Company.

Steven B. Pinson, Secretary and CFO

Steven Pinson is a business professional of 30 years whose experience encompasses management, finance, real estate development and acquisition. Mr. Pinson holds a BS degree and an MBA in Finance from Wilkes University, Wilkes-Barre, PA., and brings extensive leadership skills gained through a variety of roles at the following companies:

• 1996-2006 Superior Essex; Facilities and Operational control coupled with leadership and development of RFID technologies and related ROI.
• 1992-1996 Producto Electric Corp.; Materials management & contracts.
• 1989-1992 P&R Development Partnership; Real Estate holdings & acquisitions.
• 1985-1989 Calkins Enterprises; Controller, acquisitions, Pro-forma budgets and funding.
• 1984-1985 Allied Signal Corp./ Amphenol Products; Manager of Industrial engineering and related cost reductions.
• 1979-1984 Efcor/Atlas Technologies Industrial Engineer and Senior Cost Account and related wage incentive and standard cost systems.
• Mr. Pinson is an ex-Formula Ford racer

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Contacts

American Racing Capital, Inc.
9880 Via Pasar
Suite E
San Diego, CA 92126
U.S.A.

Telephone: 1-800-230-7132
Email: info@americanracingcapital.com

Investor Relations:

Corporate Evolutions Inc.,
111 Great Neck Road, Suite 217
Great Neck, NY 11021

Phone: 516.482.6565
Fax: 516.482.6099
Email: susanu@corporateevolutions.com

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FORWARD LOOKING STATEMENTS

This report includes forward-looking statements that reflect American Racing Capital, Inc. current expectations about its future results, performance, prospects and opportunities. American Racing Capital, Inc. has tried to identify these forward-looking statements by using words and phrases such as "may," "will," "expects," "anticipates," "believes," "intends," "estimates," "plan," "should," "typical," "preliminary," "we are confident" or similar expressions. These forward-looking statements are based on information currently available and are subject to a number of risks, uncertainties and other factors that could cause American Racing Capital, Inc.'s actual results, performance, prospects or opportunities to differ materially from those expressed in, or implied by, these forward-looking statements. These risks, uncertainties and other factors include, without limitation, the Company's growth expectations and ongoing funding requirements, and specifically, the Company's growth prospects with scalable customers, and those outlined above. Other risks include the Company's limited operating history, the Company's history of operating losses, consumers' acceptance, the Company's use of licensed technologies, risk of increased competition, the potential need for additional financing, the terms and conditions of any financing that is consummated, the limited trading market for the Company's securities, the possible volatility of the Company's stock price, the concentration of ownership, and the potential fluctuation in the Company's operating results.

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