JAY BIRD'S POWERBOATS MAGIC BOATS INC (SEE MGE) CAPE FOULWEATHER BT CO KENNARD INTERATIONAL MARINE IMPAC CORP D-CRAFT 4 WINGS HOVERCRAFT DEVELOPMENT L2 BOATS INC./BATEAUX L2 INC ATV OF AMARILLO EPOCH INDUSTRIES INC FUTURA FIBERGLASS PRODUCTS FLYER YACHTS LTD