<TABLE> <S> <C>


<ARTICLE>                     5
       
<S>                             <C>                              <C>                   
<PERIOD-TYPE>                   9-MOS                            3-MOS               
<FISCAL-YEAR-END>                 DEC-31-1998                      DEC-31-1998  
<PERIOD-START>                    JAN-01-1998                      JUL-01-1998
<PERIOD-END>                      SEP-30-1998                      SEP-30-1998  
<CASH>                            469,095                          469,095         
<SECURITIES>                      0                                0               
<RECEIVABLES>                     53,249,149                       53,249,149      
<ALLOWANCES>                      4,817,800                        4,817,800       
<INVENTORY>                       0                                0               
<CURRENT-ASSETS>                  48,900,444                       48,900,444      
<PP&E>                            4,851,770                        4,851,770       
<DEPRECIATION>                    2,365,432                        2,365,432       
<TOTAL-ASSETS>                    61,790,383                       61,790,383      
<CURRENT-LIABILITIES>             1,598,427                        1,598,427       
<BONDS>                           0                                0               
<PREFERRED-MANDATORY>             0                                0               
<PREFERRED>                       2,843                            2,843               
<COMMON>                          37,476                           37,476          
<OTHER-SE>                        5,144,452                        5,144,452       
<TOTAL-LIABILITY-AND-EQUITY>      61,790,383                       61,790,393      
<SALES>                           0                                0               
<TOTAL-REVENUES>                  16,726,446                       5,878,383       
<CGS>                             0                                0               
<TOTAL-COSTS>                     10,770,629                       3,954,672       
<OTHER-EXPENSES>                  0                                0               
<LOSS-PROVISION>                  2,952,167                        985,125         
<INTEREST-EXPENSE>                3,703,073                        1,290,220       
<INCOME-PRETAX>                   (629,423)                        (351,634)       
<INCOME-TAX>                      (227,313)                        (114,282)       
<INCOME-CONTINUING>               (472,110)                        (237,352)       
<DISCONTINUED>                    0                                0               
<EXTRAORDINARY>                   0                                0               
<CHANGES>                         0                                0               
<NET-INCOME>                      (472,110)                        (237,352)       
<EPS-PRIMARY>                     (0.17)                           (0.08)          
<EPS-DILUTED>                     (0.17)                           (0.08)          
                                                                   


</TABLE>