<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 378,184 <SECURITIES> 0 <RECEIVABLES> 2,907,156 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 3,285,340 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 3,285,340 <CURRENT-LIABILITIES> 2,956,892 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 328,448 <TOTAL-LIABILITY-AND-EQUITY> 3,285,340 <SALES> 679,115 <TOTAL-REVENUES> 742,277 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 712,902 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 816 <INCOME-PRETAX> 28,559 <INCOME-TAX> 0 <INCOME-CONTINUING> 28,559 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 28,559 <EPS-PRIMARY> 0 <EPS-DILUTED> 0