CELESTIAL BOATWORKS LTD CAPE COD SHIPBUILDG CO BARKER BOAT CO JED DEVELOPMENT INC FREY YACHT SALES INC DESTIN MACHINE INC CONNECTION POWER BOATS INC COASTER BOATWORKS MAGIC BOATS INC (SEE MGE) CHESAPEAKE CV MRNA INC KAMGLASS BOAT MFG & REPAIRS FPC MANUFACTURING