ATLAS ENERGY LTD MARATHON MARINE INC BOSARGE BOAT WORKS INVADER BOATS INC CODDINGTON YACHTS INC NEPTUNUS YACHTS OF SO FLORIDA CENTURY BOAT COMPANY, INC IPI INDUSTRIES INC BLACKFIN MARINE INTERNATIONAL FAR EAST BOATS LTD EUROMARINE YACHTS LTD BECHTEL-THOMPSON F.