<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-2000 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 871,000 <SECURITIES> 0 <RECEIVABLES> 16,918,000 <ALLOWANCES> 1,018,000 <INVENTORY> 367,000 <CURRENT-ASSETS> 0 <PP&E> 462,000 <DEPRECIATION> 268,000 <TOTAL-ASSETS> 27,560,000 <CURRENT-LIABILITIES> 19,450,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 39,000 <OTHER-SE> 9,602,000 <TOTAL-LIABILITY-AND-EQUITY> 27,560,000 <SALES> 3,136,000 <TOTAL-REVENUES> 3,136,000 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 875,000 <LOSS-PROVISION> 55,000 <INTEREST-EXPENSE> 189,000 <INCOME-PRETAX> 2,017,000 <INCOME-TAX> 806,000 <INCOME-CONTINUING> 1,211,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,211,000 <EPS-BASIC> 0.31 <EPS-DILUTED> 0.30