AQUA-RAY INC INTREPID POWERBOATS INC DUTCHMAN ENTERPRISES ALTIMA YACHTS INC MAY MARCHANDISING CORP MAN-O-WAR BOATWORKS INC FULMAR CORPORATION FORMOSA YACHT BLDRS CHESAPEAKE CATAMARAN NORTH ATLANTIC INFLATABLES LORAN BOAT CORP BROTHERS II LAM PLASTS