<ARTICLE> 5
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-START>                              APR-1-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           2,012
<SECURITIES>                                         0
<RECEIVABLES>                                  100,042
<ALLOWANCES>                                     6,673
<INVENTORY>                                          0
<CURRENT-ASSETS>                                95,381
<PP&E>                                           5,816
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 115,680
<CURRENT-LIABILITIES>                            7,056
<BONDS>                                         72,982
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        35,642
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   115,680
<SALES>                                              0
<TOTAL-REVENUES>                                54,470
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                34,421
<LOSS-PROVISION>                                 9,471
<INTEREST-EXPENSE>                               3,014
<INCOME-PRETAX>                                  7,564
<INCOME-TAX>                                     2,647
<INCOME-CONTINUING>                              4,917
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,917
<EPS-PRIMARY>                                      .25
<EPS-DILUTED>                                      .25