<ARTICLE> 5 <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> 4,881 <SECURITIES> 37,725 <RECEIVABLES> 159,762 <ALLOWANCES> 1,644 <INVENTORY> 0 <CURRENT-ASSETS> 207,457 <PP&E> 6,409 <DEPRECIATION> 2,177 <TOTAL-ASSETS> 211,689 <CURRENT-LIABILITIES> 192,642 <BONDS> 0 <COMMON> 21 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 19,026 <TOTAL-LIABILITY-AND-EQUITY> 211,689 <SALES> 0 <TOTAL-REVENUES> 14,399 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 4,361 <LOSS-PROVISION> 207 <INTEREST-EXPENSE> 6,449 <INCOME-PRETAX> 3,382 <INCOME-TAX> 1,152 <INCOME-CONTINUING> 2,230 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,230 <EPS-PRIMARY> 1.29 <EPS-DILUTED> 1.29