GUILLERMO PECYNER DELTA MARINE INDUSTRIES INC LAND & SEA INC BAKER CUSTOM BOATS FIBERGLASS REPAIR J & J INDUSTRIES INC NEW ENGLAND SKIFF BUILDER INC MARINE CONSLT ASS INC DELTA BOAT WORKS DUKE SPORTFISHING YACHTS INC HOLLAND BOATS 1976 LTD HYDROFOIL POWERCATS INC