HYDRA BOAT COMPANY JAMES H AYRES & CO CATA MARINE INC NISA BOAT CO INC BILL GROSS MARINE INC INNOVATOR D/ERICSON YACHT CANOES BY WHITESELL LTD H M FLAKE MFG CO J & J ENTERPRISES INC NITTAW MANUFACTURING DIVISION CRAIG CATAMARAN CORPORATION DELTA VAN CRUISER INC