IDAHO BOAT COMPANY BILL LEE YACHTS,INC GEANGES MANUF & SALES LTD DYNA MIDWEST YACHTS INC NEWTON BOATS INC ALUMAWELD BOATS MANTA RACING INC DAL-FAB & MACHINE INC FORSTER'S BLKSMITH SHP HOCKING BOATS LEWIS BOAT WORKS BAUTECK MARINE CORP