<ARTICLE> 5
<LEGEND>
ART. 5 FDS FOR 3RD QUARTER 10-Q
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          APR-30-1995
<PERIOD-END>                               JAN-31-1995
<CASH>                                           1,435
<SECURITIES>                                     6,791
<RECEIVABLES>                                   16,824
<ALLOWANCES>                                       479
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  27,278
<CURRENT-LIABILITIES>                                0
<BONDS>                                         23,596
<COMMON>                                         1,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                         263
<TOTAL-LIABILITY-AND-EQUITY>                    27,278
<SALES>                                          2,203
<TOTAL-REVENUES>                                 2,203
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                   790
<LOSS-PROVISION>                                   620
<INTEREST-EXPENSE>                               1,002
<INCOME-PRETAX>                                  (209)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (209)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (209)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0