CUTTING EDGE OFFSHORE RACEBTS DIXIE BOATS J C MANN & ASSOCIATES BOFORE INTL INC NEPTUNE BOATS INC BILL LEE OF SAUSALITO FLOYD'S FIBERGLASS PRODUCTS INC HARPOON BOATS CORP BAD RIVER BOATWORKS ALTRA MARINE PRODUCTS INC EMERALD BOAT COMPANY DEFIANT POWER BOAT CORP