MINNESOTA HOMEMADE BOATS GORIA MANUFACTURING CORP COLORADO RIVER BT CORP HUDSON BOAT WORKS INC BIRGER NTERNATIONAL HYDRO-DYNAMICS INC HARLEY S COX & SONS AUSTRALIA YACHTS INC BERKELY MARINE CENTER CHANDON'S CUSTOM MARINE CAR- MIRAGE YACHTS LTD ARROW YACHT AND BOATWORKS