JEHOVAH JIRA CO INC BRADFORD BOATWORKS INC MELGES BOAT WORKS INC GALAXY BOAT MFG CO ALCO MANUFACTURING F J VERGA ENTERPRISES BILL LEE YACHTS,INC LOS CABOS YACHTS INC ALBERT'S WOODEN BOATS INC MOORE PERFORMANCE MARINE CORP M & R SHEET METAL AMERICAN LAMINATIONS