MAGNUM MARINE CORP CANADA LTD IRWIN YACHT & MARINE CORP. MORETTES LTD GLENN YOUNG BOATS CORP BRIDGES POINT BOAT YARD INC NORSCO MARINE, INC. CAROLINA CUSTOM YACHTS INC GREAT AMERICAN CONCEPTS MIFFCO FIN & FEATHER PROD.INC BUCK ENTERPRISES, INC ALPHA YACHTS INC