FIN AND FEATHER BOAT CO INC LOS CABOS YACHTS INC D E MACMILLAN BEATTY INDUSTRIES INC GENERAL MARINE CORP INC FAR EAST BOATS LTD NORSEMAN YACHTS INC IRWIN CUSTOM YACHTS, INC BACKWATER BOATS MIDHURST SPORT BOAT NORTH AMERICAN SAILING INC AUCOINS ALUM WELDING & FAB