MACDOUGALLS CAPE COD MARINE FIN FOE BOATWORKS INC FIBERCRAFT DESIGNS INC HARBOR YACHT SALES INC CUMBERLAND BOAT WORKS INTERCOASTAL INC INTL YACHTS & EQUIPMNT CO LTD INTERNATL HIST WTC SOC LEWIS BOAT WORKS D A MFG CO NIMCO HOUSEBOAT MFG HYDROTECH MANUFACTURING LLC