NEW ENGLAND BOAT & MOTOR, INC MERRIFIELD-ROBERTS INC COMMANDER YACHT CORP. INC. J A FRANCIS MARINE & MFG DUGAS ALUM BOAT WORKS CALIF. MRN PARTS & SVC MERRIMACK CANOE CO MGI INCORPORATED NORSEMAN MARINE PRODUCTS INC A&M BUSINESS INTERNATIONAL CO MANNIX PLASTICS LAZZARA YACHT CORP