<ARTICLE> 7
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM SEC FORM S-4 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<DEBT-HELD-FOR-SALE>                           164,660
<DEBT-CARRYING-VALUE>                           22,154
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                       1,732
<MORTGAGE>                                      16,541
<REAL-ESTATE>                                    7,108
<TOTAL-INVEST>                                 231,604
<CASH>                                          19,408
<RECOVER-REINSURE>                             211,594
<DEFERRED-ACQUISITION>                           2,732
<TOTAL-ASSETS>                                 492,852
<POLICY-LOSSES>                                341,902
<UNEARNED-PREMIUMS>                             16,206
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                                0
<NOTES-PAYABLE>                                 76,230
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         3,604
<OTHER-SE>                                      54,910
<TOTAL-LIABILITY-AND-EQUITY>                   492,852
<PREMIUMS>                                      90,951
<INVESTMENT-INCOME>                             11,217
<INVESTMENT-GAINS>                               (460)
<OTHER-INCOME>                                       0
<BENEFITS>                                      84,020
<UNDERWRITING-AMORTIZATION>                      8,606
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                               (14,007)
<INCOME-TAX>                                   (4,902)
<INCOME-CONTINUING>                            (9,105)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                    654
<CHANGES>                                            0
<NET-INCOME>                                   (8,451)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0
<RESERVE-OPEN>                                 134,305
<PROVISION-CURRENT>                             63,843
<PROVISION-PRIOR>                               20,177
<PAYMENTS-CURRENT>                              15,763
<PAYMENTS-PRIOR>                                49,893
<RESERVE-CLOSE>                                152,669
<CUMULATIVE-DEFICIENCY>                         20,177