WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE>                     5

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-END>                                   JAN-31-2000
<CASH>                                             289,412
<SECURITIES>                                             0
<RECEIVABLES>                                  156,385,357
<ALLOWANCES>                                   30,139,154)
<INVENTORY>                                     11,741,187
<CURRENT-ASSETS>                               138,276,803
<PP&E>                                          11,924,508
<DEPRECIATION>                                 (1,085,411)
<TOTAL-ASSETS>                                 166,804,092
<CURRENT-LIABILITIES>                          134,761,852
<BONDS>                                         11,131,486
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                         14,696
<COMMON>                                           488,879
<OTHER-SE>                                      13,732,245
<TOTAL-LIABILITY-AND-EQUITY>                   166,804,092
<SALES>                                         63,609,595
<TOTAL-REVENUES>                                76,140,592
<CGS>                                           41,066,165
<TOTAL-COSTS>                                            0
<OTHER-EXPENSES>                                16,541,731
<LOSS-PROVISION>                                11,098,743
<INTEREST-EXPENSE>                               5,780,025
<INCOME-PRETAX>                                  2,043,756
<INCOME-TAX>                                       792,316
<INCOME-CONTINUING>                              1,251,440
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                      1,251,440
<EPS-BASIC>                                           0.08
<EPS-DILUTED>                                         0.02