FIBER COMPOSITES ALLWATERS MARINE INC CUT RIVER IMPORTS INC EMPIRE FINANCIAL CORP HSR-BENELLI OF THE AMERICAS, INC. CLEARWTR BAY MRNE WYS BROWNS BAY COMPANY (THE) MINI YACHT L E SMITH MFG CORP EZ ZIP AND SNAP INC MANCO ENTERPRISES INC. DELTA RUBBER PRODUCTS LTD