CHEROKEE BOAT CO CONNECTICUT FIREBOAT CORP MIORELLI INDUSTRIES INC J C MANN & ASSOCIATES FREGAT BOATS USA INC BACK WATER BOATS ALL SEAS BOAT COMPANY GOODWOOD BOATWORKS LTD F.T. FIBRETECH LTD BEACHMASTER INC CRUISING YACHTS LIMITD EAST BAY YACHTS INC