AQUA BAY MARINE INC FLOWERS METAL WORKS GULF COAST FABRICATORS INC. FLAT CREEK LODGES INC LUGER YACHTS, INC. DRIFTER YACHTS LA DENE COE BOAT CO NEW ENGLAND FIBERGLASS EL-DE FABRICATING LTD ALASKA MARINE B.S.H. WATERCRAFT LAZZARA MARINE CORP