EXCEL FIBERGLASS CORP MARATHON POWERBOAT CO INC KALEO KAI BOATS INC MASTER YACHT SALES-DBA COMANCHEE BOATS INTL YACHTS & EQUIPMNT CO LTD CAILLOU BOATS MODERN MARINE ELAN MONARK SPORTING GOODS EXACT WELDING LTD CHEROKEE BOATS INC GRANITE RESOURCES CORP