J & J BOAT WORKS INC LEGEND MARINE INC IRWIN YACHT & MARINE CORP. HARGRAVE CUSTOM YACHTS DYNA CRAFT USA INC DERBY YACHTS (DBA) ASPOYA BOATS FAIRMONT MLDG FBGL BTS DIXIE MARINE MFG HONKER LANDSAILORS C.S. YACHTS LIMITED CHALLENGER POWERBOATS INC