<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BALANCE
SHEET STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 2ND
QUARTER 10-Q/A
</LEGEND>
<MULTIPLIER> 1
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                       8,239,553
<SECURITIES>                                         0
<RECEIVABLES>                               45,217,348
<ALLOWANCES>                                   800,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                       1,869,989
<DEPRECIATION>                                 538,675
<TOTAL-ASSETS>                             153,345,064
<CURRENT-LIABILITIES>                      134,343,790
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                  1,575,000
<COMMON>                                    14,001,360
<OTHER-SE>                                   3,424,914
<TOTAL-LIABILITY-AND-EQUITY>               153,345,064
<SALES>                                     40,922,216
<TOTAL-REVENUES>                            46,667,327
<CGS>                                       36,523,759
<TOTAL-COSTS>                               38,614,382
<OTHER-EXPENSES>                             3,744,939
<LOSS-PROVISION>                               627,012
<INTEREST-EXPENSE>                           1,325,983
<INCOME-PRETAX>                              2,355,011
<INCOME-TAX>                                   942,004
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,413,007
<EPS-PRIMARY>                                      .32
<EPS-DILUTED>                                      .32