HEMLOCK CANOE WORKS NEW GENERATION BOATS MIAMI OFFSHORE POWERBOATS FIBRECRAFT ERD SYSTEMS INC J & L MARINE NEW YORK MER.CO.INC. MANTA RAY CATAMARANS INC LEISURE PROD MKT SYS DAVID WALTER'S YACHTS LTD CUSTOM YACHTS MODIFIC ALLBRITE ENTERPRISES INC