MURPHY OFFSHORE MARINE INDIGO MANUFACTURING INC LOS CABOS YACHTS INC KMG GRAPHIX ARTEX BOATS INC GOREHAM'S MARINE 2000 INC CARBON CRAFT INC FABRICATION TERRE ET EAU INC CAPE COD DINGHIES CLIPPERCRAFT MFG CO LEMON BAY BOAT WORKS MASTERCRAFTERS INC