AQUA BAY MARINE INC CROSBY MRNE ENGR CORP ICHTHUS KAYAKS & CANOES GEORGE EUGENE MORSE ATLANTIC SHIPBUILDING CO LTD HURST ENT ELLIE'S MARINE SALES BRUNSWICK MARINE MONARK DIV JIM DAY SALES & SERVICE CAPE COD SHARPIES BOWDEN MARINE SERVICE HETZLER BROS. BOATS