IRWIN YACHT & MARINE CORP. CELEBRITY BOATS INC MICHAEL DUFRESNE YACHTS INC JOHNS CANOES FISHIN'SKI BARGE CO. NICHOLS MARINE LTD LIFETIME ALUMINUM BOATS B & A MARINE CONCEPTS KENNETH H KERR ECKROAT PLASTICS CO AMERICAN FIBER-LITE INC GLOBAL YACHTS INTERNATIONAL