ALUMINUM BOAT CONSTRCT A/S FJORD PLAST BLUEWATER MARINE GROUP ALUMITECH INC ECLIPSE PERFORMANCE BOATS INC HI-LITE POWER BOATS INC J & L MARINE GENESYS MARINE SALES SERV MFG FIBRE-O-BEC ENR N & M IRWIN CUSTOM YACHTS, INC JEFFREY JAY KURTH