COMMUTER YACHTS CONSULTING IN MORRISON MANUFACTURING INC CHRISTENSEN SHIPYARDS LTD KRUEGER MARINE INKA COMPANY NORTH AMERICAN FIBERGLASS MORAVIA INDUSTRIES DON D. ZAPPONE-SHIPWRIGHT MILLENNIUM POWER BOATS INC HSR-BENELLI OF THE AMERICAS, INC. C-STAR POWER BOATS INC JEFFREY JAY KURTH