ALLIED MARINE/AZIMUT AEROCON INC BAYCRAFT MARINE SALES, INC. JACKSON/RUBBER QUEEN ACTON FIBERGLASS INC ECLIPSE RACING BOATS MIORELLI INDUSTRIES INC M.R. YACHTS HYDRO/CAT/MACH-1 AVIA DESIGN GROUP A.C. PLASTICS ALSBERG BOAT WORKS INC