CMS YACHT INC MAGNALUM COMPANY LTD J & J NASH INDUSTRIES LTD BIFFY FIBERGLAS PRODS ALEUTIAN MARINE INTERNATIONAL JOHN M WILLIAM CO CCYD YACHTS, INC. JOHN KAISER ASSOC INC EL MARINO RS INC ALAGANTE BOAT WORKS INC DUSTY WATER CANOE WKS C C HAWK BOATWORKS