FIN & FEATHER PROD.INC MICHAEL RAY MERRILL BOATBLDR H.A. ATKINSON & SONS NEW ENGLAND BOAT CORP JAMES SMITH NAUTICAL GPI CORPORATION BRIG INFLATABLE BOATS NATIONAL FIBERGLASS INC MINI DINGHY BOAT COMPANY CUERPO DE VOLUNTARIOS FLORIDA FIBERGLAS & MFG B & K RIVERBOATS