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

  

<ARTICLE> 5
       
                                         
<MULTIPLIER>1
<CURRENCY>U.S. DOLLARS
<PERIOD-TYPE>                  9-MOS           
<FISCAL-YEAR-END>              DEC-31-1997     
<PERIOD-START>                 JAN-01-1997              
<PERIOD-END>                   SEP-30-1997              
<EXCHANGE RATE>                          1
<CASH>                          58,215,248
<SECURITIES>                             0                        
<RECEIVABLES>                   52,646,572               
<ALLOWANCES>                     4,639,183
<INVENTORY>                              0                        
<CURRENT-ASSETS>               111,778,639               
<PP&E>                          26,869,648               
<DEPRECIATION>                   5,272,668                
<TOTAL-ASSETS>                 139,657,577              
<CURRENT-LIABILITIES>           72,743,946               
<BONDS>                         25,260,377                        
<PREFERRED-MANDATORY>                    0                        
<PREFERRED>                              0                        
<COMMON>                                 0               
<OTHER-SE>                      40,922,407                        
<TOTAL-LIABILITY-AND-EQUITY>   139,657,577              
<SALES>                                  0              
<TOTAL-REVENUES>               238,478,086              
<CGS>                                    0              
<TOTAL-COSTS>                  174,273,208              
<OTHER-EXPENSES>                57,047,271              
<LOSS-PROVISION>                 6,384,001                        
<INTEREST-EXPENSE>               1,352,392                
<INCOME-PRETAX>                 (4,214,912)               
<INCOME-TAX>                     1,366,054               
<INCOME-CONTINUING>             (2,848,858)
<DISCONTINUED>                           0                       
<EXTRAORDINARY>                 (9,970,815)                        
<CHANGES>                                0                        
<NET-INCOME>                   (12,819,673)                
<EPS-PRIMARY>                        (0.47)
<EPS-DILUTED>                        (0.47)