AVENGER CUSTOM BOATS MIKELSON YACHTS INC KATAHDIN CANOE CO EL MARINO RS INC BREFNEY BOATBUILDING GLOUCESTER MARINE INC INLAND CRUISING YACHTS CALYPSO MARINE INC HOOPES HOUSEBOATS HYDE BOATWORKS INC IRWIN YACHT & MARINE CORP. ADVANTAGE MFG INDUSTRIES INC