NEW ENGLAND CORP FIBRE-TECH INC GREAT MIDWEST YACHT CO. MICHAEL RAY MERRILL BOATBLDR KAKWA MARINE MANUFACTURING FIBERGLASS AND PLASTICS INC CUSTOM FIBERGLS MFG INC ASTRON SPECIALTY METALS LTD NORDIC YACHTS INC MID AMERICAN BOAT DIVISION BEND FIBERGLASS DESIGN CHASER INDUSTRIES LTD