KAY MARINE ENTERPRISES INC MARATHON MARINE MFG INC BETHEL INDUSTRIES FIBRE DE VERRES ABITIBI INC HAWAI-YAK INC NEWBURYPRT FBRGLS SUPP LORD NELSON YACHTS NEOTERIC USA INC MONTAUK BOAT WORKS NOR-DEL CUSTOM MARINE LTD G S MATTIE & CO MIKELSON YACHTS INC