KINCAID DISTRIB INC CHIEF POWERBOATS INC FIBER-PLASTICS INC INT'L YACHT BROKERS USA INC BI-YAK GUIDEBOATS ALLEN C RAWL INC NEW YORK MER.CO.INC. CHARLES SPORTFISH YACHTS LLC K-G-10FIBERGLS MFG CO L & B BOATWORKS MIERKE'S YACHT SERVICE GRIZZLY BOAT CO