FLYING ANCHOR INC AUCOINS ALUM WELDING & FAB ATLANTIC OFFSHORE BOATS INC NELSON'S WOLVERINE BOATS COMMERCIAL MRN & MFG INC JIDCO WELDING CAN-AM PERFORMANCE BOATS INC CLASSIC ROW BOAT CO HYDROSTEEL INC MOLDED FIBER GLASS CO LONG ISLAND TENDER INC HORAIS YACHT DESIGN