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-31-1996 DEC-31-1996 <PERIOD-END> SEP-30-1996 SEP-30-1996 <CASH> 28,552 28,552 <SECURITIES> 17,648 17,648 <RECEIVABLES> 72,588 72,588 <ALLOWANCES> 4,318 4,318 <INVENTORY> 0 0 <CURRENT-ASSETS> 0 0 <PP&E> 0 0 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 137,258 137,258 <CURRENT-LIABILITIES> 0 0 <BONDS> 47,098 47,098 <COMMON> 56 55 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <OTHER-SE> 41,701 41,701 <TOTAL-LIABILITY-AND-EQUITY> 137,258 137,258 <SALES> 0 0 <TOTAL-REVENUES> 7,136 18,112 <CGS> 0 0 <TOTAL-COSTS> 0 0 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 420 1,374 <INTEREST-EXPENSE> 1,843 5,140 <INCOME-PRETAX> 3,171 7,007 <INCOME-TAX> 1,225 2,699 <INCOME-CONTINUING> 1,946 4,308 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 1,946 4,308 <EPS-PRIMARY> .36 .79 <EPS-DILUTED> .34 .76