ENGINEERED PREC(SEE BELOW) MAGNER & SONS BOATWORK BREWSTER BOATS FIBERTECH MFG INC DUKE MARINE MANSET MARINE SUPPLY ALLIED ATLANTIC MARINE INC LARRYS BOAT SALES INC GALAXIE BOATS OF CALIFORNIA JOHNSON BROS BOAT WKS CADORETTE MARINE CO CANADIAN BOAT MFG LTD