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
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<INCOME-CONTINUING>                    1,145
<DISCONTINUED>                             0
<EXTRAORDINARY>                            0
<CHANGES>                                  0
<NET-INCOME>                           1,145
<EPS-PRIMARY>                          .21
<EPS-DILUTED>                          .20