MACGREGOR YACHT CORP DUFOUR & SPARKS OF AMR CANOE INC NEW ENGLAND FIBERGLASS REPAIR DBA) AEROSEA COMPOSITE G-GROUP INC DON D. ZAPPONE-SHIPWRIGHT FAIRBANKS YACHTS KEVLACAT AMERICA INC CLASSIC ERA WATERCRAFT HAWK POWERBOATS INC CHANTIER NAVAL EL DORADO INC