<ARTICLE>  5
<LEGEND>
ART. 5 FDS FOR 10-K
</LEGEND>
<MULTIPLIER>  1,000
       
                                                   
<PERIOD-TYPE>                                         YEAR
<FISCAL-YEAR-END>                                     APR-30-1997
<PERIOD-END>                                          APR-30-1997
<CASH>                                                        533
<SECURITIES>                                                    0
<RECEIVABLES>                                              18,410
<ALLOWANCES>                                                1,809
<INVENTORY>                                                     0
<CURRENT-ASSETS>                                                0
<PP&E>                                                          0
<DEPRECIATION>                                                  0
<TOTAL-ASSETS>                                             14,960
<CURRENT-LIABILITIES>                                           0
<BONDS>                                                    24,128
<COMMON>                                                    1,000
<PREFERRED-MANDATORY>                                           0
<PREFERRED>                                                     0
<OTHER-SE>                                                (13,248)
<TOTAL-LIABILITY-AND-EQUITY>                               14,960
<SALES>                                                     2,546
<TOTAL-REVENUES>                                            2,546
<CGS>                                                           0
<TOTAL-COSTS>                                                   0
<OTHER-EXPENSES>                                              886
<LOSS-PROVISION>                                            1,044
<INTEREST-EXPENSE>                                          2,155
<INCOME-PRETAX>                                            (1,539)
<INCOME-TAX>                                                    0
<INCOME-CONTINUING>                                        (1,539)
<DISCONTINUED>                                                  0
<EXTRAORDINARY>                                                 0
<CHANGES>                                                       0
<NET-INCOME>                                               (1,539)
<EPS-PRIMARY>                                                   0
<EPS-DILUTED>                                                   0