BENCHMARK FOAM INC EASY RIDER CANOE & KAYAK CO LANDAU BOATS INC CALVERT MANUF ENTERPRISES COMMODORE YACHT CORP LA GRINGA SAILING SERV INC MADISON BOAT & BARGE WORKS AMERICAN JET BOAT EX-EL BOATS & REC PROD BOSTON WHALER MULTIHUL MOBRO MARINE INC JAMES S KROGEN & CO