ABBATE NAUTICA USA INC ARTEX INDUSTRIES LTD LASH-TAMARON DISTRIB E. L. CHILCOTT FIBERTECH INC MID-WEST PARA-SAIL CO JET-STER BOATS LUCAT MARINE LTD FOUNTAIN FABRICATORS DUXBURY HIGH SCHOOL INLAND FIBRE SPECIALTIES LTD MAGIC BOATS INC (SEE MGE)