DURAKON INDUSTRIES INC FRAN-KOR INDUSTRIES NEW ENGLAND SKIFF BUILDER INC NAVITAS CORPORATION MERIAH SURF PRODUCTS BAYSIDE MARINE SERVICES LLC BOOMSLANG BOATS INC CASPER MARINE SERVICES INC ATM BOATS INC MAN-O-WAR PERFORMANCE BTS USA J & A FIBERGLASS ENGINEERED PREC(SEE BELOW)