COMMERCIAL WATER SPORTS INC COFFEY BOAT CO GIBBS SPORTS AMPHIBIANS INC LITTON MARINE CO INC BISCAYNE BOAT WORKS INC JOHN WERMESCHER BOATBUILDER BACK COUNTRY POWERBOATS INC KV HYDROS KELLAR MARINE, INC. G.D. MARINE NEBRASKA HOMEMADE BOATS HI-TECH FABRICATORS