DEWITT SAILBOATS INC KIRKPATRICK INC NEW ENGLAND BOAT & MOTOR, INC HYPOVISION HYDROSPACE OPERTNS MICHEL CHARLEBOIS IMPORTER C-HAWK BOATS INC ACTION CRAFT BOATS BAHA CRUISER BOATS INC B & D FIBERGLASS INC FIN FOE BOATWORKS INC ATLANTIC SAILING YACHTS CLEARWATER MANAGEMENT CORP