IRWIN YACHT & MARINE CORP. EMERALD PACIFIC YACHTS KIDDER RACING INC DRIFT RIGHT BOATS MAJESTIC YACHTS COAST ISLAND TRADING CO LTD COOPER ENTERPRISES LTD HAWAIIAN CATAMARAN MULTIHULL DESIGN FOREST OBRIEN ENG INC MORGAN BOATS INC DIVER'S LOCKER INC FRANKLIN FIBERGLASS