<ARTICLE> 5 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <EXCHANGE-RATE> 1 <CASH> 6,984 <SECURITIES> 0 <RECEIVABLES> 152,710 <ALLOWANCES> 4,857 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 1,459 <DEPRECIATION> 468 <TOTAL-ASSETS> 139,958 <CURRENT-LIABILITIES> 0 <BONDS> 43,580 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 48 <OTHER-SE> 33,463 <TOTAL-LIABILITY-AND-EQUITY> 139,958 <SALES> 0 <TOTAL-REVENUES> 3,856 <CGS> 0 <TOTAL-COSTS> 1,647 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 348 <INTEREST-EXPENSE> 1,609 <INCOME-PRETAX> 252 <INCOME-TAX> 100 <INCOME-CONTINUING> 152 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 152 <EPS-PRIMARY> .04 <EPS-DILUTED> .04