NORSEMAN MARINE PRODUCTS INC BILL GORMAN YACHTS GREW CANADA INC GULF SPORT INC JACKSON/RUBBER QUEEN AQUILO BOATS INC GREG KINGSLEY ENT INC MCGEE LEASING CORP INC MAR CRUISERS FORMOSAN RUBBER GROUP MARATHON MARINE MFG 1996 LTD M W LOWERY BOAT YARD