L. J. RONNING BOATWORKS BOATSHOP GATES-ANDREAS INTL POWERBOAT IMPECCO LTD M.G. BAUER COMPANY CALVERT MANUF ENTERPRISES D CUMMINGS WELDING LTD GENE GALE CUSTOM I/B BOATS L AND S MANUFACTURING HANDY BOAT SERVICE INC LAGUNA ENTERPRISES J R FOGMAN YACHT BLDR