MACDOUGALLS CAPE COD MARINE NICKEL & NICKEL ILVER/RACINE US INC J R BRAUN NORTHWEST INC MERLIN'S WELDING SHOP ENTERPRISE FIBERGLASS HALLMARK YACHTS INC BAYOU BOATS INDEPENDENT YACHTS LTD EMERALD POWERBOATS HUNTER'S EQUIP MFG CO LUTON MARINE CORPORATION