MMI BOAT BUILDERS INC BAY DESIGN MARINE GROUP INC LOWE BOATS J & G BOAT MFG CO GAYLORD MARINE UPHLSTR CLAUDE DURETTE LUBEC SHIPYARD INC FUTURA FIBERGLASS PRODUCTS MENARD FIBERGLASS BOAT ALTA MARINE MFG LTD DANA YACHT COMPANY (DBA) J. DAVIS BOATWORKS