<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> SEP-30-1999 <CASH> 1,517,000 <SECURITIES> 3,017,000 <RECEIVABLES> 59,275,000 <ALLOWANCES> 4,116,000 <INVENTORY> 0 <CURRENT-ASSETS> 63,502,000 <PP&E> 5,001,000 <DEPRECIATION> 0 <TOTAL-ASSETS> 168,146,000 <CURRENT-LIABILITIES> 44,105,000 <BONDS> 45,876,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 78,000 <OTHER-SE> 73,097,000 <TOTAL-LIABILITY-AND-EQUITY> 168,146,000 <SALES> 222,523,000 <TOTAL-REVENUES> 222,523,000 <CGS> 159,655,000 <TOTAL-COSTS> 200,740,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,906,000 <INCOME-PRETAX> 18,895,000 <INCOME-TAX> 7,507,000 <INCOME-CONTINUING> 11,388,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 11,388,000 <EPS-BASIC> 1.74 <EPS-DILUTED> 1.56