<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> APR-30-1999 <PERIOD-END> JAN-31-2000 <CASH> 24,673,323 <SECURITIES> 0 <RECEIVABLES> 221,997,395 <ALLOWANCES> 2,006,818 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 292,018,241 <CURRENT-LIABILITIES> 0 <BONDS> 246,762,821 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,567 <OTHER-SE> 29,448,010 <TOTAL-LIABILITY-AND-EQUITY> 292,018,241 <SALES> 30,257,181 <TOTAL-REVENUES> 30,257,181 <CGS> 12,006,724 <TOTAL-COSTS> 12,006,724 <OTHER-EXPENSES> 12,899,282 <LOSS-PROVISION> 4,611,372 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 3,599,524 <INCOME-TAX> 1,313,826 <INCOME-CONTINUING> 2,285,698 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,285,698 <EPS-BASIC> 0.41 <EPS-DILUTED> 0.41