NAVIGATOR YACHTS INC CAPE KASILOF BOATWORKS KENNETH S PITZER JACKSON KAYAK INC GUIDRY'S BOATWORKS NALCO BOATS MFG CO AMERICAN SKIFF INC AVANTI BOATS LTD HENDRICKSON'S WDN BOAT MCGUIRE & ASSOC INC CORRUGATED CONV EQUIP NORTH ATLANTIC INC