FLARE MARINE INC HAIRY GLASS INC HARRIS BOAT TECHNOLOGIES INC KATANA MARINE LTD CAPE COD DINGHIES FAR EAST & ATLANTIC TRAD CHINESE OVERSEAS DVLP MAINSHIP CORPORATION JET SET MARINE KRAMSCO MFG INC IRWIN CUSTOM YACHTS, INC DOUCETTE'S BOAT BUILDING LTD