<PAGE>
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON April 20, 1998
REGISTRATION NO. 333-
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- -------------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
------------------------
FORM S-3
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
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FINLAY ENTERPRISES, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 5944 13-3492802
(STATE OR OTHER JURISDICTION OF (PRIMARY STANDARD INDUSTRIAL (IRS EMPLOYER
INCORPORATION OR ORGANIZATION) CLASSIFICATION CODE NUMBER) IDENTIFICATION
NO.)
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529 FIFTH AVENUE
NEW YORK, NY 10017
(212) 808-2800
(ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER,
INCLUDING AREA CODE, OF REGISTRANT'S PRINCIPAL EXECUTIVE OFFICES)
------------------------
BONNI G. DAVIS, ESQ.
SECRETARY AND CORPORATE COUNSEL
FINLAY ENTERPRISES, INC.
529 FIFTH AVENUE
NEW YORK, NY 10017
(212) 808-2800
(NAME, ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER,
INCLUDING AREA CODE, OF AGENT FOR SERVICE)
------------------------
Copies to:
JAMES M. DUBIN, ESQ. ROBERT A. PROFUSEK, ESQ.
EDWIN S. MAYNARD, ESQ. ROBERT A. ZUCCARO, ESQ.
PAUL, WEISS, RIFKIND, WHARTON & GARRISON JONES, DAY, REAVIS & POGUE
1285 AVENUE OF THE AMERICAS 599 LEXINGTON AVENUE
NEW YORK, NEW YORK 10019 NEW YORK, NEW YORK 10022
(212) 373-3000 (212) 326-3939
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APPROXIMATE DATE OF COMMENCEMENT OF THE PROPOSED SALE OF THE SECURITIES TO
THE PUBLIC: As soon as practicable after this Registration Statement becomes
effective.
<PAGE>
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, check the following box. / /
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. /x/ 333-48567
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. / /
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CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>
Proposed Maximum Proposed Maximum
Title of Each Class of Amount to Be Offering Price Aggregate Amount of
Securities to Be Registered Registered(1) Per Share(2) Offering Price(2) Registration Fee
<S> <C> <C> <C> <C>
Common Stock, par value $.01
per share 230,000 $27.375 $6,296,250 $1,857
</TABLE>
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(1) Includes 30,000 shares issuable upon exercise of an over-allotment option
granted to the Underwriters.
(2) Estimated pursuant to Rule 457 solely for purposes of calculating the
registration fee.
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INCORPORATION BY REFERENCE
OF REGISTRATION STATEMENT ON FORM S-3 (FILE NO. 333-48567)
Finlay Enterprises, Inc. (the 'Company') hereby incorporates by
reference into this Registration Statement on Form S-3 in its entirety the
Registration Statement on Form S-3 (File No. 333-48567), as amended (including
the exhibits thereto), declared effective at approximately 4:00 p.m. on April
20, 1998 by the Securities and Exchange Commission.
<PAGE>
PART II
INFORMATION NOT REQUIRED IN PROSPECTUS
ITEM 16. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.
(a) EXHIBITS DESCRIPTION
- ------------- ----------------------------------------------------------------
5.1 -- Opinion of Paul, Weiss, Rifkind, Wharton & Garrison filed as
Exhibit 5.1 to the Company's Registration Statement on Form S-3
(Registration No. 333-48567) and incorporated herein by
reference.
23.1* -- Consent of Arthur Andersen LLP
23.2 -- Consent of Paul, Weiss, Rifkind, Wharton & Garrison (included in
opinion filed as Exhibit 5.1).
24.1 -- Power of Attorney, filed as Exhibit 24.1 to the Company's
Registration Statement on Form S-3 (Registration No. 333-48567)
and incorporated herein by reference.
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* Filed herewith.
(b) Financial Statement Schedules included separately in the
Registration Statement.
None.
II-1
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of New York, State of New
York, on the 20th day of April, 1998.
FINLAY ENTERPRISES, INC.
By: /s/BARRY D. SCHECKNER
------------------------------------
Name: Barry D. Scheckner
Title: Senior Vice President, and
Chief Financial Officer
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities and on the dates indicated.
NAME TITLE DATE
- ------------------------------ ----------------------------- -----------------
* Chairman of the Board and April 20, 1998
- ------------------------------- Director
David B. Cornstein
* President, Chief Executive April 20, 1998
- ------------------------------- Officer, Vice Chairman and
Arthur E. Reiner Director (Principal Executive
Officer)
/s/ BARRY D. SCHECKNER Senior Vice President and April 20, 1998
- ------------------------------- Chief Financial Officer
Barry D. Scheckner (Principal Financial Officer)
* Treasurer (Principal April 20, 1998
- ------------------------------- Accounting Officer)
Bruce E. Zurlnick
* Director April 20, 1998
- -------------------------------
Norman S. Matthews
* Director April 20, 1998
- ------------------------------
James Martin Kaplan
II-2
<PAGE>
NAME TITLE DATE
- ------------------------------ ----------------------------- -----------------
* Director April 20, 1998
- -------------------------------
Rohit M. Desai
* Director April 20, 1998
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Thomas H. Lee
* Director April 20, 1998
- -------------------------------
Warren C. Smith, Jr.
* Director April 20, 1998
- -------------------------------
Hanne M. Merriman
*By: /s/ BARRY D. SCHECKNER
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Name: Barry D. Scheckner
Attorney-in-fact
II-3
<PAGE>
EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement of our report dated March 18, 1998
included in Finlay Enterprises, Inc.'s Annual Report on Form 10-K for the
fiscal year ended January 31, 1998 and to all references to our Firm included
in this Registration Statement.
/s/ ARTHUR ANDERSEN LLP
New York, New York
April 20, 1998
