<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-10-1996 <PERIOD-END> SEP-30-1996 <CASH> 458,619 <SECURITIES> 0 <RECEIVABLES> 1,319,560 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 1,778,179 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 1,778,179 <CURRENT-LIABILITIES> 1,603,633 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 174,546 <TOTAL-LIABILITY-AND-EQUITY> 1,778,179 <SALES> 417,549 <TOTAL-REVENUES> 723,784 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 247,355 <LOSS-PROVISION> 300,000 <INTEREST-EXPENSE> 577 <INCOME-PRETAX> 175,852 <INCOME-TAX> 0 <INCOME-CONTINUING> 175,852 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 175,852 <EPS-PRIMARY> 0 <EPS-DILUTED> 0