<ARTICLE> BD
<RESTATED>

                                                  
<PERIOD-TYPE>                   9-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-1998
<PERIOD-START>                             JAN-01-1999             JAN-01-1998
<PERIOD-END>                               SEP-30-1999             SEP-30-1998
<CASH>                                               0                       0
<RECEIVABLES>                               50,375,641              56,423,017
<SECURITIES-RESALE>                                  0                       0
<SECURITIES-BORROWED>                                0                       0
<INSTRUMENTS-OWNED>                                  0                       0
<PP&E>                                               0                       0
<TOTAL-ASSETS>                              50,375,641              56,423,017
<SHORT-TERM>                                         0                       0
<PAYABLES>                                     659,700                 259,704
<REPOS-SOLD>                                         0                       0
<SECURITIES-LOANED>                                  0                       0
<INSTRUMENTS-SOLD>                                   0                       0
<LONG-TERM>                                          0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                             0                       0
<OTHER-SE>                                  49,715,941              56,163,313
<TOTAL-LIABILITY-AND-EQUITY>                50,375,641              56,423,017
<TRADING-REVENUE>                                    0                       0
<INTEREST-DIVIDENDS>                                 0                       0
<COMMISSIONS>                                        0                       0
<INVESTMENT-BANKING-REVENUES>              (1,134,309)               3,872,096
<FEE-REVENUE>                                        0                       0
<INTEREST-EXPENSE>                                   0                       0
<COMPENSATION>                                       0                       0
<INCOME-PRETAX>                            (1,134,309)               3,872,096
<INCOME-PRE-EXTRAORDINARY>                 (1,134,309)               3,872,096
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                               (1,134,309)               3,872,096
<EPS-BASIC>                                     (4.93)                   14.31
<EPS-DILUTED>                                   (4.93)                   14.31