K & L MARINE INC FIBRE EXCEL INC H.A. ATKINSON & SONS AMISTAD FIBERGLASS CO INC MIDLAND CO KOTCHMANN MARINE CORP GULF CRAFT YACHTS INC CLASSIC BOATS & BOATYARDS MGT FLOYD'S FIBERGLASS PRODUCTS INC HUSKY AIRBOATS LTD CAL-PEARSON CORPORATION MURRAY BOAT CO