CITATION MFG INC CLEARWATER RIVER BOATS BAY YACHT SALES INC CUTTER BOAT COMPANY E.V.A. FIBREGLASS KIWIBOAT COMPANY BAYFIELD BOAT YARD LTD J-J MARINE ENTPRSES CORP MAN-O-WAR BOATWORKS INC MALLE BOAT WORKS INC DETTLING YACHT COMPANY FUNMARINE INC