<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
CONSOLIDATED BALANCE SHEETS, AND CONSOLIDATED STATEMENTS OF INCOME OF THE
COMPANY ON THE COMPANY'S FORM 10-QSB AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                          527099
<SECURITIES>                                         0
<RECEIVABLES>                                 25937098
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                              27554116
<PP&E>                                         1292260
<DEPRECIATION>                                  156786
<TOTAL-ASSETS>                                28821645
<CURRENT-LIABILITIES>                         24904813
<BONDS>                                         235605
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         22000
<OTHER-SE>                                     3659227
<TOTAL-LIABILITY-AND-EQUITY>                  28821645
<SALES>                                              0
<TOTAL-REVENUES>                               7222617
<CGS>                                                0
<TOTAL-COSTS>                                  7416825
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             1159240
<INCOME-PRETAX>                              (1353448)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (1353448)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (1353448)
<EPS-PRIMARY>                                   (0.54)
<EPS-DILUTED>                                        0