<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BALANCE
SHEET STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 3RD
QUARTER 10-Q
</LEGEND>
<MULTIPLIER> 1
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                       9,105,403
<SECURITIES>                                         0
<RECEIVABLES>                               43,005,122
<ALLOWANCES>                                 1,075,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                       2,234,180
<DEPRECIATION>                                 623,675
<TOTAL-ASSETS>                             156,062,708
<CURRENT-LIABILITIES>                      136,314,600
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                  1,575,000
<COMMON>                                    14,022,473
<OTHER-SE>                                   4,150,595
<TOTAL-LIABILITY-AND-EQUITY>               156,062,708
<SALES>                                     68,197,986
<TOTAL-REVENUES>                            77,008,946
<CGS>                                       60,632,950
<TOTAL-COSTS>                               64,404,950
<OTHER-EXPENSES>                             5,797,564
<LOSS-PROVISION>                             1,238,744
<INTEREST-EXPENSE>                           1,961,389
<INCOME-PRETAX>                              3,608,660
<INCOME-TAX>                                 1,443,464
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,165,196
<EPS-PRIMARY>                                      .48
<EPS-DILUTED>                                      .48