CUSTOM DINGHY BUILDERS DUFOUR YACHTS USA INC ABBOTT BOATS LTD ADVANCED ELEMENTS INC FIBERGLASS ENGR INC MIRAGE MARINE CORP MULL NEW ZEALAND MARINE DESIGNS INC JOHN R ELMORE LES ATELIERS NAVALS DU ST LAU CALIFORNIA COOL MARINE PROD LES BATEAUX SUNRAY (1991) INC