MUSLING CORP. NEW JOLLY ROGER MARINE CORP COPPER JOHN'S BOATS INC. MID AMERICAN BOAT DIVISION JACK FROST NEW YORK KAYAK COMPANY INC MARHIL MFG INC INTRNTL FBRGLS PRODS L LEISURE ISLAND INC FIBERGLASS INNOVATIONS KAUFMAN & MARSHALL FRED ANDERSON BOAT & WOODWRKS