MILLER MARINE YACHT SVC INC HUTCHINSON COMPOSITE EQUITABLE ADJUSTMT CO NEWPORT SAILING YACHTS INC BIG COUNTRY WATERSPORTS LLC ACE BOAT SALES COLDWATER CANOE CO J P FIBERGLASS LES BATEAUX KENTA INT'L LTEE DE ROUVILLE'S BOAT SHOP AIR BOAT SERVICE INC DAVE'S STERN DRIVE