AQUA-CYCLE INTERNATIONAL INC FISHER BEAVERTAIL MFG INC (OOB) BOICE JET BOATS LAHONTAN VALLEY PRODS ISLAND MARINE INC IRWIN CUSTOM YACHTS, INC HEISLEY MARINE CORP BERKSHIRE WOODEN BOAT ALL FIBERGLASS & MARINE NEWMAN'S MANUFACTURING GLASTEX CO GULF JET MANUFACTURING INC