<ARTICLE> 5
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           5,064
<SECURITIES>                                    19,370
<RECEIVABLES>                                   39,188
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                66,278
<PP&E>                                           6,000
<DEPRECIATION>                                   2,738
<TOTAL-ASSETS>                                  70,651
<CURRENT-LIABILITIES>                           11,971
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           157
<OTHER-SE>                                      58,265
<TOTAL-LIABILITY-AND-EQUITY>                    70,651
<SALES>                                              0
<TOTAL-REVENUES>                                57,758
<CGS>                                                0
<TOTAL-COSTS>                                   38,348
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  4,623
<INCOME-TAX>                                     1,849
<INCOME-CONTINUING>                              2,774
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,774
<EPS-PRIMARY>                                      .18
<EPS-DILUTED>                                      .18