<ARTICLE>   5
<LEGEND>
ART. 5 FDS FOR 3RD QUARTER 10-Q
</LEGEND>
<MULTIPLIER>   1,000
       
                                         
<PERIOD-TYPE>                               9-Mos
<FISCAL-YEAR-END>                           Apr-30-1997
<PERIOD-END>                                Jan-31-1997
<CASH>                                            2,663
<SECURITIES>                                          0
<RECEIVABLES>                                    18,078
<ALLOWANCES>                                      1,816
<INVENTORY>                                           0
<CURRENT-ASSETS>                                      0
<PP&E>                                                0
<DEPRECIATION>                                        0
<TOTAL-ASSETS>                                   26,997
<CURRENT-LIABILITIES>                                 0
<BONDS>                                          24,717
<COMMON>                                          1,000
<PREFERRED-MANDATORY>                                 0
<PREFERRED>                                           0
<OTHER-SE>                                       (2,068)
<TOTAL-LIABILITY-AND-EQUITY>                     26,997
<SALES>                                           1,871
<TOTAL-REVENUES>                                  1,871
<CGS>                                                 0
<TOTAL-COSTS>                                         0
<OTHER-EXPENSES>                                    662
<LOSS-PROVISION>                                    848
<INTEREST-EXPENSE>                                  995
<INCOME-PRETAX>                                    (633)
<INCOME-TAX>                                          0
<INCOME-CONTINUING>                                (633)
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                       (633)
<EPS-PRIMARY>                                         0
<EPS-DILUTED>                                         0