MIORELLI INDUSTRIES INC E DUGAS BOATS NADEN BOATS LTD FIBERGLASS DESIGNS LEE BOATS, INC BILL'S MARINE SERVICE BEE BOAT COMPANY, INC MAGIC BOATS INC (SEE MGE) ARES INC HARLEY S COX & SONS LTD BRADLEY W STEMEN-BOATBUILDER HALS MARINE SERVICE & SALES