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

  

<ARTICLE> 7
       
                                                 
<PERIOD-TYPE>                     YEAR                  3-MOS
<FISCAL-YEAR-END>             DEC-31-1996              DEC-31-1997
<PERIOD-END>                  DEC-31-1996              MAR-31-1997
<DEBT-HELD-FOR-SALE>                    0                        0
<DEBT-CARRYING-VALUE>                   0                        0
<DEBT-MARKET-VALUE>                     0                        0
<EQUITIES>                              0                        0
<MORTGAGE>                              0                        0
<REAL-ESTATE>                           0                        0
<TOTAL-INVEST>                          0                        0
<CASH>                             19,970                   19,970
<RECOVER-REINSURE>                      0                        0
<DEFERRED-ACQUISITION>                  0                        0
<TOTAL-ASSETS>                     19,970                   19,970
<POLICY-LOSSES>                         0                        0
<UNEARNED-PREMIUMS>                     0                        0
<POLICY-OTHER>                          0                        0
<POLICY-HOLDER-FUNDS>                   0                        0
<NOTES-PAYABLE>                    20,407                   20,690
<PREFERRED-MANDATORY>                   0                        0
<PREFERRED>                             0                        0
<COMMON>                                0                        0
<OTHER-SE>                          (437)                    (720)
<TOTAL-LIABILITY-AND-EQUITY>       19,970                   19,970
<PREMIUMS>                              0                        0
<INVESTMENT-INCOME>                     0                        0
<INVESTMENT-GAINS>                      0                        0
<OTHER-INCOME>                          0                        0
<BENEFITS>                              0                        0
<UNDERWRITING-AMORTIZATION>             0                        0
<UNDERWRITING-OTHER>                    0                        0
<INCOME-PRETAX>                     (437)                    (283)
<INCOME-TAX>                            0                        0
<INCOME-CONTINUING>                 (437)                    (283)
<DISCONTINUED>                          0                        0
<EXTRAORDINARY>                         0                        0
<CHANGES>                               0                        0
<NET-INCOME>                        (437)                    (283)
<EPS-PRIMARY>                           0                        0
<EPS-DILUTED>                           0                        0
<RESERVE-OPEN>                          0                        0
<PROVISION-CURRENT>                     0                        0
<PROVISION-PRIOR>                       0                        0
<PAYMENTS-CURRENT>                      0                        0
<PAYMENTS-PRIOR>                        0                        0
<RESERVE-CLOSE>                         0                        0
<CUMULATIVE-DEFICIENCY>                 0                        0