ENTREPRISES DE PLASTIQUE M.G. FIBERGLASS PROD OF AMERICA J & J BOAT WORKS INC CAL-BAJA BOAT CO ELDRED COOPER BOAT BUILDERS NARLEY SALTY DOG DES & ENG KAPPE MARINE DIVISION INC HOVERKAM INC NEWPORT LAMINATES EXECUTIVE YACHTS INC BLUE STAR BOAT CO JOHN LYNCH