MACDOUGALLS CAPE COD MARINE HILLSIDE MARINE SERV NEW YORK MER.CO.INC. CANADIAN YACHT BUILDERS J W FIBERGLASS LTD HOWE CONSTRUCTION B & C YACHTS BRET R KIZER COMPANY BAGLEY BETTER BOATS BORUM BOATS INC C-G INDUSTRIES, INC BAJA MARINE INC. (OOB)