NORSEMAN YACHTS INC KIRTS MARINE INC MARK SILL SPECIALTIES COUGAR BOATS INC BLUE FIN YACHTS JACK POWLES INTL MRNE GULF CRAFT YACHTS INC KID MARINE CORP CALCUTTA MARINE INTL INC ANNAPOLIS PERFORMANCE YACHTS HESS MFG INC AMERICAN RIV REC CO