COMM BLDRS POUCHER ABT BURROWS PIROGUES NEWMAN'S MANUFACTURING CREATIVE LAMINATES ANGUS YACHTS INC EVEN KEEL MARINE SPECIALITIES LEE SHORE BOATS INC GUARDADO MARINE MULTISERVICES LAKELAND MFG CO INC L2 BOATS INC./BATEAUX L2 INC JOHNSON ENTERPRISES COM-PAC YACHTS