FIN AND FEATHER BOAT CO INC JACKSON/RUBBER QUEEN GULF STAR TEXAS LES CANOTS DE L'ASHUAPMUSHUAN HINCKLEY YACHTS INVESTORS BOAT CORP. INC. MERLIN'S WELDING SHOP AURORA YACHTS LTD NITE CAT BOATS ESCAPE SAILBOAT COMPANY CHALLENGER YACHTS LTD GRAND CRAFT CORO