GENERAL MARINE CORP INC CORONET MARINE MFG LTD BECKMANN BOATSHOP LTD B & G WATERCRAFT INC LEGAY FIBERGLASS (1993) LTD I M P BINGHAM BOAT WORKS LTD NATIONAL PONTOON BOATS INC ADVANTAGE POWER YACHTS HYDRO LABORATORIES & ENGINEER NEW ENGLAND BOATWORKS L E SMITH MFG CORP