<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 26,370 <SECURITIES> 0 <RECEIVABLES> 5,420,151 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 5,446,521 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 5,446,521 <CURRENT-LIABILITIES> 4,473,063 <BONDS> 225,276 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 748,182 <TOTAL-LIABILITY-AND-EQUITY> 5,446,521 <SALES> 1,793,666 <TOTAL-REVENUES> 1,744,697 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 849,679 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 66,961 <INCOME-PRETAX> 828,057 <INCOME-TAX> 0 <INCOME-CONTINUING> 828,057 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 828,057 <EPS-PRIMARY> 0 <EPS-DILUTED> 0