LIFETIME PRODUCTS CAPE GEORGE MARINE WORKS INC BENNER BOAT COMPANY KANE AND BENSON ELDRED COOPER BOAT BUILDERS A H BOWERS BOATBUILDERS INC CCYD YACHTS, INC. KETCHUM JET BOAT GEORGIA LOCKHEED EMPY AQUARIUS SAIL INC AMERICAN SKIER INC CARAVELLE POWERBOATS INC