B & A DIST. COMPANY EDDON BOAT CO FORSBERG'S BOAT WORKS INC MARINE CONSLT ASS INC DAVID WITHAM BOATS L E SMITH MFG CORP JERSEY CAPE YACHTS INC NORSK MARINE INC KEYS MARINE SERVICE & SALVAGE, INC. MICHAEL FITZ CUSTOM BT J.M. CUSTOM BOATBUILDING J.H. PERFORMANCE BOATS INC