M & M MFG INC ELAN MONARK SPORTING GOODS LIBERTY YACHT CORP KORALLE /EAST INC MARK'S AIRBOATS INC EKA WATERSCOOTER INTL INC HIGGINBOTHAM BOAT CO ADAMS CUDA CRAFT AMERICAN MARINE CLASSIC INC ABENAKIS PLASTIQUE GRAYLING INC DOUBLE S ENTERPRISES INC