BAY AREA MRNE INSTIT. MILLS WOODWORKING M & M WELDING MOKAI MANUFACTURING INC FLATS BOATS OF FLORIDA INC MCKENNEY & CO KELLAR MARINE, INC. C J S ENTERPRISES INC NORRIS YACHTS INC IMPECCO LTD BIG DADDY'S SPEED MARINE CATALINA YACHTS/MORGAN DIV