BILL LEE OF SAUSALITO FOUR WINDS YACHT CORP ELLIS MARINE SALES GILBREATH MRN TECHNOGY K.R.G. MARINE SERVICES INC EXCALIBUR MARINE CORP EXCELL MARINE INC JET SKIMMER INC BETSIE BAY KAYAK B C S MOSA INC MULTIPLI CONST NAUTIQUE INC BEACHCAT BOATS INC