<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1999 <PERIOD-START> OCT-01-1998 <PERIOD-END> SEP-30-1999 <CASH> 282,522 <SECURITIES> 0 <RECEIVABLES> 44,502,223 <ALLOWANCES> (2,162,780) <INVENTORY> 461,973 <CURRENT-ASSETS> 0 <PP&E> 384,369 <DEPRECIATION> (217,330) <TOTAL-ASSETS> 49,210,443 <CURRENT-LIABILITIES> 42,856,857 <BONDS> 0 <PREFERRED-MANDATORY> 39,450 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 9,602,421 <TOTAL-LIABILITY-AND-EQUITY> 49,210,443 <SALES> 6,229,552 <TOTAL-REVENUES> 6,229,552 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 2,037,950 <LOSS-PROVISION> 680,000 <INTEREST-EXPENSE> 1,884,577 <INCOME-PRETAX> 1,627,025 <INCOME-TAX> 651,200 <INCOME-CONTINUING> 975,825 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 975,825 <EPS-BASIC> 0.25 <EPS-DILUTED> 0.25