MERRIFIELD-ROBERTS INC LEWIS MARINE RESRCH & DEVEL DANA PERFORMANCE BOATS LLC CHARLES SALES CO FOSTER & BROCHU INC ADVENTURE SPORTS PRODUCTS INC ITAL AMERICAN MARINE INC NORSEMAN YACHTS INC FIBER-TEC FIBERGLASS PRODUCTS MONTGOMERY BOATYARD DUNCAN MARINE ENTERPR JOHN TUMA BOAT BUILDER