HORNET MFG CO FLYE POINT MARINE INC J-K MFG CO MIRAGE HOVERCRAFT ENTREPRISES NAUTIQUES RONDEAU NOREMAC MARINE INTL CORP DIALS MFG CO. KIRBY C BENTON MAC MCMICHAEL YCHT BRK LAKELAND MFG CO INC BELL MARINE COMPANY HYDROUS BOAT COMPANY INC