MEGABOAT, LLC MARKETED AS HELMSMAN TRAWLERS BASS STAR BASS BOATS BOSS RACING TEAM INC. EAGLE YACHTS INC HUKI HIGH TIDE BOATS INC DAVID WALTER'S YACHTS LTD DALTON'S BOAT WORKS FIBERLEX PLASTICS LTD JAMES MORGAN MAYER MARINE & AUTO DYNAYACHT INC