CRAFTSMEN UNITED INC HORIZON MULTI-HULL INC G & D FIBERGLASS CO. B & J FIBERGLASS NEPTUNE MFG CO JAGUAR YACHTS CAPE DORY YACHTS INC EXCEDO CANADA INC HALTER TRINITY YACHT DIV LUBEC SHIPYARD INC BARRACUDA PERFORMANCE MARINE J V FBGLS & UPHOLSTERY