NEW ENGLAND SKIFF BUILDER INC BAY YACHTS INC BAYLINER MARINE CORP KRYPTONITE POWER BOATS INC COMBEE AIRBOATS INC NATIONAL FIBERGLASS INC MILAN BOATS, INC LAKES MFG INC LEOPARD MARINE SYSTEMS, INC. BRISTOL BLUEWATER BTS C R ROONEY CON YOUNGQUIST BT WKS