ABBATE NAUTICA USA INC D AND L COMPLIANCE INC LES ENTREPRISES TAPANI MAT IN BLACKHAWK MOTORBOATS INC NEW YORK MER.CO.INC. HALTER TRINITY YACHT DIV N & M CATALINA YACHTS AMERICAN BOATWORKS INC BACKWATER BOAT WORKS BLAZER BOATS INC DUKE SPORTFISHING YACHTS INC