MAGNUM BOATS CAL-SAIL GANNON'S CUSTOM BOATS NEW YORK KAYAK COMPANY INC CALIFORNIA HOMEMADE BOATS LYNCH'S BOAT MFG INC ERSHIGS INC - ATTBAR DIVISION KERMIT PARKER YACHT BRICKYARD COVE YACHTS HYDRO SPORT MARINE PRODUCTS COBIA BOAT (DBA) LEXIUM BOATS INC