Merchant Iron Works, Inc. B & C PERFORMANCE BOATWORKS INTERNATIONAL 2.4 YACHT CORP. EPOCH INDUSTRIES INC MARLIN BOAT CO INC GARY PERFORMANCE BOAT SYST EASTERN FIBERGLASS INC. EGLEN HOVERCRAFT INC BLUEWATER BAY YACHTS INC LAKE-FLITE PLASTICS EXTRACTOR BOAT CO MASTERPIECE BOATS