JLDR FINANCIAL INC INTNL MRN COMBUSTN INC HERITAGE BOAT WORKS A WAYNE HIGGINS BOATBUILDER ELANTE EXPRESS CRUISERS COX BOAT WORKS COMPLEAT INFLATABLES BRESSLER CO NORSEMAN YACHTS INC KAI MANU ENTERPRISES ASP PRODUCTS BARBARY COVE YACHTS (DBA)