NEW ERA YACHT SALES FOSTER MFG CORP MINNESOTA BOATWORKS COBALT BOATS LLC (DBS) MEGABOAT, LLC MARKETED AS HELMSMAN TRAWLERS ENCORE BOAT BUILDERS LLC GLACIER BAY CATAMARANS (DBA) ECLIPSE YACHTS INC BAHNER BOATS MIAMI CARON BOAT WORKS JOEL JENKINS KENTUCKY HOMEMADE BOATS