DEARDEN D'ESTERRE MARINE LTD GOLDEN EAGLE YACHTS C.P.F.M. MORRIS ROTHENBERG & SONS INC. LONG HAUL FOLDING KAYAKS (DBA NEW SPIRIT INC JOHNSON'S WELDING & OUTBD REP MANCO ENTERPRISES INC. CARL COSTA MENEFEE WOODEN BOATS MEDEIROS BOAT WORKS HUSTLER INDUSTRIES