JACKSON/RUBBER QUEEN DOMINION FIBRE PRODUCTS LTD MICHAEL RAY MERRILL BOATBLDR LUZIER BOAT BUILDERS BISCONTINI BOATWQORKS INC ALLIANCE R.I.B. INC. KEN-SHIP MRN MANUF CO GALLEY MASTER BOATS HIFLY AMERICA SPTS INC AQUACRAFT BOAT CORP GATOR CULVERT CO MANATEE PT INDUSTRIES