JOE'S TOOLING LISENBY BOATS INC GOVINO,GUERRENO L NEW SPIRIT INC NEW ENGLAND FIBERGLASS EGLEN HOVERCRAFT INC METAL BOAT/PACIFICA HULL INC. MAGIC BOATS INC (SEE MGE) ALTA BOATS D&D CUSTOM YACHT SERVICE INC IVAN ROBERTS FBGL SPEC COASTAL MARINE EQUIP