HANKO'S METAL WORKS INC. COMMERCIAL WATER SPORTS INC CLEARWATER CANOES BERT HOVERCRAFT INC HARRY MCMILLEN CASON & SON BOATBUILDERS AQUA BAY MARINE INC LOGICAL BOAT CO, INC JOHN LOVELL CO ENGINEERED PREC(SEE BELOW) MATTKE YACHT SERVICE INC CALIFORNIA COMPONENT