EMERALD POWERBOATS GLJ TOY CO INC AVANTI POWERBOATS INC IDAHO STEAMBOAT COMPANY (THE) C.M.T. BOATS NASHAQUITSA BOATS INC MARES INTERNATIONAL KELLY'S SHOPS INC CONNECTION POWER BOATS INC ABBATE NAUTICA USA INC CROSWAIT YACHTS LTD LIGHTNING BOAT WORKS INC