<ARTICLE> 5 <RESTATED> <PERIOD-TYPE> 3-MOS 9-MOS <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1996 <PERIOD-START> JUL-01-1996 JAN-01-1996 <PERIOD-END> SEP-30-1996 SEP-30-1996 <CASH> 0 0 <SECURITIES> 0 0 <RECEIVABLES> 0 0 <ALLOWANCES> 0 0 <INVENTORY> 0 0 <CURRENT-ASSETS> 0 0 <PP&E> 0 0 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 0 0 <CURRENT-LIABILITIES> 0 0 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 0 0 <OTHER-SE> 0 0 <TOTAL-LIABILITY-AND-EQUITY> 0 0 <SALES> 0 0 <TOTAL-REVENUES> 60,374,440 161,766,475 <CGS> 0 0 <TOTAL-COSTS> 30,942,641 82,425,019 <OTHER-EXPENSES> 21,506,017 57,492,099 <LOSS-PROVISION> 2,614,305 7,585,704 <INTEREST-EXPENSE> 1,424,222 2,977,655 <INCOME-PRETAX> 3,887,255 11,285,998 <INCOME-TAX> 1,692,013 4,434,850 <INCOME-CONTINUING> 2,195,242 6,851,148 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 2,195,242 6,851,148 <EPS-PRIMARY> 0.09 0.28 <EPS-DILUTED> 0.09 0.27