FIBERCRAFT DESIGNS INC GATES-ANDREAS INTL POWERBOAT D N HYLAN & ASSOCIATES INC NEPTUNUS U.S.A. INC KIWI KAYAK COMPANY HARRIS-KAYOT INC BENNY'S CUST FBRGLS IN BARRAMUNDI BOATS INC CLARION BOAT COMPANY K CRAFT BOATS INC AMMON ENTERPRISES INC FONZA BOAT COMPANY