EMPIRE FINANCIAL CORP JET CAT BOATS COMPTON MARINE DESIGN & MFG DIAMOND CITY BOATWORKS AMERICON (OOB) COFFCRAFT LLC GRANIER'S ALUMINUM WELDING HI-WAY MRNA&FISHING EX-EL BOATS & REC PRODUCTS MARKELL MARINE LTD KONA CATAMARAN CORP ISLANDIA USA INC