T&W Financial Corp. of Tacoma, Wash., a specialty commercial finance company, has hired Thomas Virgin as chief financial officer.

He was senior vice president and controller at Seafirst Bank in Seattle, a division of Bank of America Corp., Charlotte, N.C. Most recently he was responsible for Seafirst Bank's year-2000 readiness.

At T&W, Mr. Virgin will be responsible for funding and accounting, structured finance, and investor relations. He will report to Michael A. Price, chairman and chief executive officer.

Like his predecessor, Paul B. Luke, Mr. Virgin will hold the rank of senior vice president. Mr. Luke, formerly a partner at the Seattle office of BDO Seidman, the accounting and consulting firm, was named T&W's director of marketing.

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