NEPTUNE PRODUCTS INC JETTUS WATERSPORTS (DBS) BIG SANDY BOAT WORKS DYNATECH INDUSTRIES INC J & J MARINE DERECKTOR SHIPYARDS CHALLENGER YACHTS LTD DYNA-GLASSTICS PLASTIC D&H MARKETING SVCS INC ATLANTIS YACHTS INC ENTERPRISE MARINE CORP MARLIN BOAT CO INC