COASTAL CRUISER INC MERRILL POWER BOATS INC. MICHAEL DUFRESNE YACHTS INC KATANA INDUSTRIES LTD DANA YACHT COMPANY (DBA) CHARLES HANKINS GEKKO SPORTS CORP ACHILLES MERCH CO NW HWA NAN PLASTICS MFG JOSEPH CONBOY & ASSOC BOSUN MARINE MARKETING NIMCO HOUSEBOAT MFG