K.S. & D. ENGINEERING LTD MIDHURST FIBREGLASS LTD HODGDON YACHTS INC ACME ENGINEERING CO GATER-JET, INC L AND S MANUFACTURING NAKAHARA & NAKAHARA INDUSTRIAL FBGLS BOATS IRWIN YACHT & MARINE CORP. KO-NO CUSTOM BOATS HI-TECH FABRICATORS HYDRA-SPORTS INC