FIESTA MARINE PRODUCTS INC KID MARINE CORP INTL YACHTS & EQUIPMNT CO LTD COMMERCIAL WATER SPORTS INC GLASS-CRAFT MFG COLE BOATS MFG LLC EUROPEAN YACHT SALES AGAT BOAT SHOP INC MACKIE'S HOUSEBOAT PTS & REPR JEPPESEN BOATS MID-WEST PARA-SAIL CO CORSAIR MARINE INC