WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. <ARTICLE> 5 <MULTIPLIER> 1,000 RESTATED <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> MAR-31-1997 <CASH> 29,413 <SECURITIES> 28,285 <RECEIVABLES> 103,864 <ALLOWANCES> 4,626 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 169,029 <CURRENT-LIABILITIES> 0 <BONDS> 46,995 <COMMON> 54 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 44,462 <TOTAL-LIABILITY-AND-EQUITY> 169,029 <SALES> 0 <TOTAL-REVENUES> 6,407 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 435 <INTEREST-EXPENSE> 2,394 <INCOME-PRETAX> 1,862 <INCOME-TAX> 717 <INCOME-CONTINUING> 1,145 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,145 <EPS-PRIMARY> .21 <EPS-DILUTED> .20