MEGABOAT, LLC MARKETED AS HELMSMAN TRAWLERS ALLSEAS YACHTS LLC CMI YACHTS INC MANCO ENTERPRISES INC. HAUSER BOATWORKS DOUGLAS BROOKS BOATBUILDER KENNEDY KRAFT INC KITTLESONS INC LES FIBRES DE VERRE KENNEDY FIBERGLASS INC KING BOAT CO ATLAS BOAT WORKS INC