DREYER REINFORCED PLST GIGI BOAT MFRS COLLEDGEWOOD INC NAUTICAL DEVOPMT CORP B & G WATERCRAFT INC DURA POLY INDUSTRIES INC ISLAND MARINE SERVICE HOVERCRAFT USA INC NEREIA YACHTS INC ATENIER CORP HARDY BOATS MAUUFACTURING LTD CROOKED RIVER BOAT WORKS INC