<TABLE> <S> <C>
<ARTICLE> 5
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<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> SEP-30-2000
<PERIOD-END> JUN-30-2000
<CASH> 34,780
<SECURITIES> 0
<RECEIVABLES> 13,346,649
<ALLOWANCES> 7,920,735
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<PP&E> 632,502<F1>
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0
0
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<OTHER-SE> 429,866
<TOTAL-LIABILITY-AND-EQUITY> 6,245,854
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<TOTAL-REVENUES> 2,828,318
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<FN>
<F1>Property and equipment, net
</FN>
</TABLE>