KENNEDYS INC GUILLET BOAT CO INC FIBRE DE VERRE SHERBROOKE INC ALL BAY MARINE LTD ERSHIGS INC - ATTBAR DIVISION NIXON'S PERFORMANCE MAR., INC MHV INDUSTRIES MILLER MARINE KAIMANA BOATS INC CAPE COD DINGHIES FISHERMAN INC BEAUFORT AIR-SEA EQUIPMENT CO