CRUISING YACHTS LIMITD AVALON SUPPLY CENTER INC CALIFORNIA SKIER BOATS MCMANUS JETBOATS INC NAVIMO USA INC. DANA YACHT COMPANY (DBA) AGAT BOAT SHOP INC MAGNER & SONS BOATWORK BADGER BOATS & RECREATION CO FIBERTEK CORPORATION A-1 CLASSIC BOAT RESTORATION L E SMITH MFG CORP