MAGIC BOATS INC (SEE MGE) GLASTRON-CONROY, LTD NEW ENGLAND SKIFF BUILDER INC M.G. MURRAY MARINE INC BILL'S MARINE SERVICE MARK 1 POWER BOATS INC G. BEVAN INDUSTRIES LTD EX-EL BOATS & REC PRODUCTS NIICE COLUMBIA FIBERGLASS AVIANCE INC CAPE COD DINGHIES