NEW ENGLAND BOAT CORP MIDGET MARINE INC DEE'S CUSTOM MARINE COQUINA ENGRG & CONST INC CALIF PERFORMANCE JET BOATS KY'OE WATERSPORTS DARA ENTERPRISES LTD GREG ROSSEL BOAT CARPENTRY MAGNA YACHTS MORRISSEY INDUSTRIES LTD ENERGY ONE MARINE INC HI-LINE ALUMINUM WELDING LTD