BEYER MANUFACTURING CO LYMAN-MORSE BOATBUILDING ALLOY INC D AND L COMPLIANCE INC INTL YACHTS & EQUIPMNT CO LTD NEWMAN'S MANUFACTURING KARL WEINERT BOAT WORKS LLC ANZA INTERNATIONAL INC BEAVER CREEK RECRE CO JIDCO WELDING AQUA CRAFT BOATS INC J ARTHUR PUGH ENTERPRISES LTD