<ARTICLE> 5 <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 798 <SECURITIES> 0 <RECEIVABLES> 13,476 <ALLOWANCES> (7,818) <INVENTORY> 0 <CURRENT-ASSETS> 9,730 <PP&E> 5,742 <DEPRECIATION> (2,078) <TOTAL-ASSETS> 17,408 <CURRENT-LIABILITIES> 4,012 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 19 <OTHER-SE> 831 <TOTAL-LIABILITY-AND-EQUITY> 17,408 <SALES> 22,346 <TOTAL-REVENUES> 27,769 <CGS> 0 <TOTAL-COSTS> 24,725 <OTHER-EXPENSES> 4,269 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,206 <INCOME-PRETAX> 817 <INCOME-TAX> (776) <INCOME-CONTINUING> 1,593 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,593 <EPS-BASIC> 0.11 <EPS-DILUTED> 0.10