HOWMAR BOAT SUBSIDIARY MAC MCMICHAEL YCHT BRK AVANCE POWER BOAT MFG KONIC HOVERCRAFT CORP MOORE MARINE MARKETING INC FORTUNE BOATS CUSTOM FIBERGLASS BUCCANEER BOAT MFG INC FIBERGLASS INDST UNLTD ADVENTURE SPORTS PRODUCTS INC NICKELS & HOLMAN CO MURRAY CHRIS CRAFT INC