ELLIOTT BAY CO HESS MFG INC K C CUSTOMS LAKE ORION MAR & MFG FLORIDA CRACKER AIRBOATS DIXIE DIAMOND BOAT CO INC J J TAYLOR & SONS ATLANTIC BOAT WORKS DAYTONA MARINA & BOATWORKS COASTAL TUG & TOWING EDOAK DESIGNS (DBA) LONG BEACH BOAT BUILDING LTD