DEGIOR CONSTR CO INC ALWELD COMMERCIAL BOATS INC NAUTOR'S SWAN PACIFIC J R L COMFORTABLE PROD HOT SPORTS USA INC HIDE-AWAY BOATS INC J.H. PERFORMANCE BOATS INC BATEAUX CONCORDE BOATS JEFFERSON FIBERGLASS INC AMERICAN BOAT CORP AEGIS UNSINKABLE BOATS ALTRA MARINE CORP