<ARTICLE>                     5
<LEGEND>
THE  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION   EXTRACTED  FROM  THE
REGISTRANTS  THIRD  QUARTER 1997  CONSOLIDATED  BALANCE  SHEET AND  CONSOLIDATED
STATEMENT  OF  OPERATIONS  FOR THE NINE MONTHS ENDED  SEPTEMBER  30, 1997 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
<RESTATED>
<MULTIPLIER>                 1
<CURRENCY>                   U.S. Dollar
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                                                    DEC-31-1997
<PERIOD-START>                                                       JAN-01-1997
<PERIOD-END>                                                         SEP-30-1997
<EXCHANGE-RATE>                                                                1
<CASH>                                                                 2,218,261
<SECURITIES>                                                                   0
<RECEIVABLES>                                                         18,955,939
<ALLOWANCES>                                                           3,022,521
<INVENTORY>                                                                    0
<CURRENT-ASSETS>                                                               0
<PP&E>                                                                 6,441,022
<DEPRECIATION>                                                         1,258,918
<TOTAL-ASSETS>                                                        43,860,232
<CURRENT-LIABILITIES>                                                          0
<BONDS>                                                               22,360,783
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                            1,384,891
<COMMON>                                                              10,275,111
<OTHER-SE>                                                             4,901,908
<TOTAL-LIABILITY-AND-EQUITY>                                          43,860,232
<SALES>                                                               17,750,423
<TOTAL-REVENUES>                                                      26,724,252
<CGS>                                                                  2,369,296
<TOTAL-COSTS>                                                         23,419,710
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                         526,352
<INTEREST-EXPENSE>                                                     1,500,472
<INCOME-PRETAX>                                                        1,820,655
<INCOME-TAX>                                                             656,302
<INCOME-CONTINUING>                                                      986,046
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                             986,046
<EPS-PRIMARY>                                                                .35
<EPS-DILUTED>                                                                .35