<ARTICLE> 5 <LEGEND> ART. 5 FDS FOR 2ND QUARTER 10-Q </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> APR-30-1996 <PERIOD-END> OCT-31-1995 <CASH> 10,399 <SECURITIES> 0 <RECEIVABLES> 18,618 <ALLOWANCES> 1,333 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 43 <DEPRECIATION> 10 <TOTAL-ASSETS> 26,774 <CURRENT-LIABILITIES> 0 <BONDS> 58,436 <COMMON> 102 <PREFERRED-MANDATORY> 0 <PREFERRED> 1 <OTHER-SE> (32,630) <TOTAL-LIABILITY-AND-EQUITY> 26,774 <SALES> 1,930 <TOTAL-REVENUES> 1,930 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 1,624 <LOSS-PROVISION> 387 <INTEREST-EXPENSE> 2,401 <INCOME-PRETAX> (2,485) <INCOME-TAX> 0 <INCOME-CONTINUING> (2,485) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,485) <EPS-PRIMARY> 0 <EPS-DILUTED> 0