<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
CONSOLIDATED  BALANCE  SHEET  AS OF  SEPTEMBER  30,  1996  AND THE  CONSOLIDATED
STATEMENT OF INCOME FOR THE YEAR ENDED  SEPTEMBER 30, 1996 AS RESTATED  PURSUANT
TO STATEMENT OF FINANCIAL ACCOUNTING STANDARD NO. 128, EARNINGS PER SHARE ("SFAS
NO.  128").  IN  ADDITION,  AN ENTRY ON THIS  SCHEDULE HAS BEEN AMENDED FROM THE
PREVIOUS  FINANCIAL  DATA  SCHEDULE  FILED FOR THIS  PERIOD.  THIS  SCHEDULE  IS
QUALIFIED  IN ITS  ENTIRETY BY  REFERENCE  TO SUCH  FINANCIAL  STATEMENTS.  THIS
EXHIBIT  SHALL  NOT BE  DEEMED  FILED  FOR  THE  PURPOSE  OF  SECTION  11 OF THE
SECURITIES  ACT OF  1933  AND  SECTION  18 OF THE  SECURITIES  ACT OF  1934,  OR
OTHERWISE  SUBJECT TO THE LIABILITY OF SUCH  SECTIONS,  NOR SHALL IT BE DEEMED A
PART OF ANY OTHER FILING WHICH  INCORPORATES  THIS REPORT BY  REFERENCE,  UNLESS
SUCH OTHER FILING EXPRESSLY INCORPORATES THIS EXHIBIT BY REFERENCE.
</LEGEND>
<RESTATED>
<MULTIPLIER>                                   1,000
<CURRENCY>                                     U.S. DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1996
<PERIOD-START>                                 JAN-01-1996
<PERIOD-END>                                   SEP-30-1996
<EXCHANGE-RATE>                                          1
<CASH>                                              12,088
<SECURITIES>                                             0
<RECEIVABLES>                                       35,939
<ALLOWANCES>                                             0
<INVENTORY>                                              0
<CURRENT-ASSETS>                                    59,267
<PP&E>                                               1,047
<DEPRECIATION>                                           0
<TOTAL-ASSETS>                                     104,975
<CURRENT-LIABILITIES>                               29,862
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                            27,710
<OTHER-SE>                                          14,051
<TOTAL-LIABILITY-AND-EQUITY>                       104,975
<SALES>                                                  0
<TOTAL-REVENUES>                                   290,180
<CGS>                                                    0
<TOTAL-COSTS>                                      261,310
<OTHER-EXPENSES>                                    13,897
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                     406
<INCOME-PRETAX>                                     15,197
<INCOME-TAX>                                         5,482
<INCOME-CONTINUING>                                  9,715
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                         9,715
<EPS-PRIMARY>                                          .32
<EPS-DILUTED>                                          .30


</TABLE>