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