BAY STEEL BOATS LTD LAKELINER INC MAGIC BOATS INC (SEE MGE) MCMANUS INDUSTRIES GOLD COAST YACHTS NEPTUNUS YACHTS INTERNATIONAL, INC METALMAST MARINE HOLT ALLEN WEST FIBERGLASS RECON CENTR JEMAR LTD SMALL BT CO CAN-AM PERFORMANCE BOATS INC AENEAS ORIGINALS