JEHOVAH JIRA CO INC MORRIS ROTHENBERG & SONS INC. KAPPE MARINE DIVISION INC ALANDALE MARINE FOX BOAT CO MERRILL POWER BOATS INC. CLIFF ISLAND BOAT DOCTORS JORGENSEN YACHT INC COREYS HOUSE OF BANCA NIGHTHAWK MARINE CORP DINGHY DEVELOPMENT LTD CHANDLER'S PLEASURE CRAFT