BIG DAWG MARINE INC CROSBY MRNE ENGR CORP DAVID'S BOAT SHOP EXCEL MARINE INC DAVID SKELLON YCTS LTD IVIES BOAT BUILDING & REPAIR KIWI KAYAK COMPANY ANGLER BOAT CORP LAWSON DESIGN CORP JORGENSEN YACHT INC B & E SALES CO INC LAHONTAN VALLEY PRODS