KRISTEN YACHTS LTD KLAMATH BOAT CO LLC EXCALIBUR MARINE CORP MIRAMAR MARINE LLC KINS FOLKS INC CANADIAN BOAT MFG LTD DEHLER YACHTS EAST INC KENT MFG AUCOINS ALUM WELDING & FAB HY/TYME BOATS INC MARINE DEVELOPERS LTD J.L. CONSTRUCTION INC