LAZY DAY CRUISERS COOPER ENTERPRISES LTD EBB TIDE BOATWORKS J-3 FIBERGLASS INC EMPIRE TRADING CO LTD DOUBLE EAGLE BOAT MFG ARTHUR J STEPHENS AQUA-CRAFT BOAT CO HARRY MACKLOWE YCHT IM FICLYX INDUSTRIES INC LOVFALD MARINE MARINETTE YACHTS INC