MEGABOAT, LLC MARKETED AS HELMSMAN TRAWLERS KODIAK FIBERGLASS IRVING AND SON INC COASTLINE BOAT BLDRS EAGLE FAB INC AUVIL BOAT MFG BOAT CAR CO INC MABRY YACHTS LLC JOHN WERMESCHER BOATBUILDER JEANNEAU AMERICA INC CONTROL CONCEPTS INC DAVID SKELLON YCTS LTD