AMERICAN EAGLE MARINE INC LONG IS.DINGHIES & DORIES LYDIA BOATS INC GEAN JAC QUES PERRIN FIDALGO FIBERGLS CORP BEETLE INC GUNBOAT MULTIHULLS INC BAYFIELD BOAT YARD LTD MERIT MARINE NEW LOWELL FIBERGLASS PRODUCT NIEMANN AND COMPANY CENTRAL PAC ALLIED IND