WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE>                                  5
<MULTIPLIER>                           1,000
       
                                    RESTATED                 RESTATED
                                                            
<PERIOD-TYPE>                            3-MOS                    9-MOS
<FISCAL-YEAR-END>                     DEC-31-1997              DEC-31-1997
<PERIOD-END>                          SEP-30-1997              SEP-30-1997
<CASH>                                26,757                   26,757
<SECURITIES>                          30,076                   30,076
<RECEIVABLES>                        101,486                  101,486
<ALLOWANCES>                            5,730                    5,730
<INVENTORY>                                0                        0
<CURRENT-ASSETS>                           0                        0
<PP&E>                                     0                        0
<DEPRECIATION>                             0                        0
<TOTAL-ASSETS>                       165,465                  165,465
<CURRENT-LIABILITIES>                      0                        0
<BONDS>                               66,382                   66,382
<COMMON>                                  56                       55
<PREFERRED-MANDATORY>                      0                        0
<PREFERRED>                                0                        0
<OTHER-SE>                            50,254                   50,254
<TOTAL-LIABILITY-AND-EQUITY>         165,465                  165,465
<SALES>                                    0                        0
<TOTAL-REVENUES>                        8,263                   22,361
<CGS>                                      0                        0
<TOTAL-COSTS>                              0                        0
<OTHER-EXPENSES>                           0                        0
<LOSS-PROVISION>                         244                      979
<INTEREST-EXPENSE>                     2,733                    7,775
<INCOME-PRETAX>                        3,514                    8,433
<INCOME-TAX>                           1,353                    3,247
<INCOME-CONTINUING>                    2,161                    5,186
<DISCONTINUED>                             0                        0
<EXTRAORDINARY>                            0                        0
<CHANGES>                                  0                        0
<NET-INCOME>                           2,161                    5,186
<EPS-PRIMARY>                          .38                     .94
<EPS-DILUTED>                          .36                     .88