ALPHA Z MOTORBOATS LTD INC ERIC DOW BOATBUILDER BROUNLY INC FORESPAR MARITIME SVCS INC LATITUDE 40 WOODEN KAYAKS MARINE RESTORATION & SALVAGE AMERICAN HOVERCRAFT CALLISTO SAILCRAFT LLC INT'L MARINE CORP OF NA B & N BOATS (A PARTNERSHIP) JMB PERFORMANCE MARINE LTD CHARLES HANKINS