<ARTICLE> 5
<CIK>0001050936
<NAME>TWP CAPITAL CORP II
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          APR-30-1998
<PERIOD-START>                             MAY-01-1997
<PERIOD-END>                               JAN-31-1998
<CASH>                                           9,840
<SECURITIES>                                         0
<RECEIVABLES>                                   25,786
<ALLOWANCES>                                   (8,192)
<INVENTORY>                                          0
<CURRENT-ASSETS>                                37,905
<PP&E>                                           6,732
<DEPRECIATION>                                 (3,927)
<TOTAL-ASSETS>                                  65,633
<CURRENT-LIABILITIES>                           38,169
<BONDS>                                        183,475
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   (156,012)
<TOTAL-LIABILITY-AND-EQUITY>                    65,633
<SALES>                                         60,208
<TOTAL-REVENUES>                                60,208
<CGS>                                                0
<TOTAL-COSTS>                                   43,565
<OTHER-EXPENSES>                                    13
<LOSS-PROVISION>                                 5,601
<INTEREST-EXPENSE>                               8,894
<INCOME-PRETAX>                                (5,916)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (5,916)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                  4,791
<CHANGES>                                            0
<NET-INCOME>                                  (10,707)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0