<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 496,411 <SECURITIES> 0 <RECEIVABLES> 3,315,652 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 3,812,063 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 3,812,063 <CURRENT-LIABILITIES> 3,343,307 <BONDS> 85,104 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 383,652 <TOTAL-LIABILITY-AND-EQUITY> 3,812,063 <SALES> 864,299 <TOTAL-REVENUES> 972,491 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 343,457 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 4,778 <INCOME-PRETAX> 624,256 <INCOME-TAX> 0 <INCOME-CONTINUING> 624,256 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 624,256 <EPS-PRIMARY> 0 <EPS-DILUTED> 0