ALL MATERIALS MANUFACTURERS ELMA JEAN GATES B & T BOATS CO BOWEN YACHTS L.C. #1 BOAT MFG INC KENNEDY HOUSEBOATS INC ARBORVITAE WOODWORKING ADIRONDACK GOODBOAT CHESAPEAKE SKIFF INC KANE KUSTOM PRODUCTS EARTH-WATER CONCEPTS INC BOAT OWNERS WORLD INC