GILILEO FIBERGLASS PRODUCT DESIGN MARINE CORPORATION K & D METALWORKS ALCORT SAILBOATS INC HAWAI-YAK INC FLARECRAFT CORP KEYSTONE INDUSTRIAL FBGLSS ATLANTIC BOAT CO INC IMPAC CORP HEARTLAND BOAT WORKS J R FOGMAN YACHT BLDR LEE BOAT MFG CO OOB 8/80