NEW ENGLAND MRN SPORTS NEW ENGLAND SKIFF BUILDER INC CARMAN BOATS, INC EDEY & DUFF INC FRED ANDERSON BOAT & WOODWRKS HIBO BOATS LTD FIRE & MARINE INC MAVERICK MARINE SALES & ENG. L2 BOATS INC./BATEAUX L2 INC ACME ENGINEERING CO ISLANDIA INTERNATIONAL MARBLEHEAD& MANCHESTER