MERRITTS BOAT & ENG WK CREE-YAMAHA MOTOR CO INC HOTFOOT BOATS INC CONSULIER ENGINEERING INC INTERNATIONAL YACHT DISTRBTRS AMERICAN EAGLE CANOES C S BOAT WORKS BIRDSALL BOAT WORKS INC LAZAGA POWERBOATS NEW ENGLAND CORP J-FIBERGLASS PRODUCTS INC COMPASS ROSE WOODWRKNG