HUDSON VALLEY WOODEN BOAT FIBER-TECH INC FLAHERTY MATINE INC DENNIS ALL OUT PERFORMANCE CORP JIM KIMBALL ENTERPRISES INC ALLISON BROTHERS RACE CARS GALAXIE BOAT WORKS INC DRAKKAR MARINE INC. COVE YACHT MANF CO AQUADYNAMIC WATERCRAFT INC INDUSTRIAL & RECREA- INTERMARINE USA CORP