GEM TACKLE INC KALEO KAI BOATS INC CAPE COD SHIPBUILDG CO JACK POWLES INTL MARNE BILL GROSS MARINE INC HELLBENDER BOATS BAYLINER MARINE HANOVER MARINE LTD MORRISON MANUFACTURING INC EXOTIC MARINE INC DIRIGO BOAT WORKS LTD DAMIAN MCLAUGHLIN JR. CORP