AVION DYNAMICS CORP MCVAY YACHTS LTD J R BRAUN NORTHWEST INC NEW YORK MER.CO.INC. ISLAND STEEL&WELDG LTD MARINE UNION/STARCRAFT MICHEL CHARLEBOIS IMPORTER ANZA MARINE GROUP INC MIKES FIBERGLASS AND REPAIR FLATS MASTER BOATS INC ADVENTURE YACHTS INC G W MARINE ENG CO