<TABLE> <S> <C>

<ARTICLE> 7
<LEGEND>
The financial data schedule has been restated for the
reverse acquisition for the periods prior to July 29, 1997.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JAN-01-1997             JAN-01-1997             JAN-01-1997
<PERIOD-END>                               MAR-31-1997             JUN-30-1997             SEP-30-1997
<DEBT-HELD-FOR-SALE>                            75,847                  79,875                 102,683
<DEBT-CARRYING-VALUE>                           25,883                  24,925                       0
<DEBT-MARKET-VALUE>                             25,840                  25,070                       0
<EQUITIES>                                       9,079                  10,260                   5,931
<MORTGAGE>                                       2,511                   2,500                   2,500
<REAL-ESTATE>                                        0                       0                       0
<TOTAL-INVEST>                                 113,320                 118,696                 118,580
<CASH>                                           9,676                   8,872                  10,233
<RECOVER-REINSURE>                              11,884                  12,843                  14,335
<DEFERRED-ACQUISITION>                           3,588                   3,450                   2,967
<TOTAL-ASSETS>                                 170,338                 169,929                 163,280
<POLICY-LOSSES>                                 88,120                  92,557                  94,756
<UNEARNED-PREMIUMS>                             34,533                  28,274                  20,765
<POLICY-OTHER>                                       0                       0                       0
<POLICY-HOLDER-FUNDS>                                0                       0                       0
<NOTES-PAYABLE>                                      0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                           319                     319                     320
<OTHER-SE>                                      31,915                  32,889                  33,758
<TOTAL-LIABILITY-AND-EQUITY>                   170,338                 169,929                 163,280
<PREMIUMS>                                      14,823                  29,500                  44,897
<INVESTMENT-INCOME>                              1,699                   3,335                   5,215
<INVESTMENT-GAINS>                                (27)                    (25)                     654
<OTHER-INCOME>                                     100                     205                     304
<BENEFITS>                                      13,570                  26,132                  40,360
<UNDERWRITING-AMORTIZATION>                      3,081                   5,043                   7,127
<UNDERWRITING-OTHER>                               422                   1,256                   2,805
<INCOME-PRETAX>                                  (478)                     583                     778
<INCOME-TAX>                                     (360)                      58                    (44)
<INCOME-CONTINUING>                              (118)                     524                     822
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                     (118)                     524                     822
<EPS-PRIMARY>                                     0.00                    0.01                    0.02
<EPS-DILUTED>                                     0.00                    0.01                    0.02
<RESERVE-OPEN>                                       0                       0                       0
<PROVISION-CURRENT>                                  0<F1>                       0<F1>                       0<F1>
<PROVISION-PRIOR>                                    0<F1>                       0<F1>                       0<F1>
<PAYMENTS-CURRENT>                                   0<F1>                       0<F1>                       0<F1>
<PAYMENTS-PRIOR>                                     0<F1>                       0<F1>                       0<F1>
<RESERVE-CLOSE>                                      0<F1>                       0<F1>                       0<F1>
<CUMULATIVE-DEFICIENCY>                              0<F1>                       0<F1>                       0<F1>
<FN>
<F1>Available on an annual basis only.
</FN>


</TABLE>