J & J NASH INDUSTRIES LTD BEAVER CRAFT BOATS INC E.M. CROSBY BOATWORKS (DBA) ABBOTT BOATS LTD MANTA RAY CATAMARANS MARKLEY'S MARINA INC MOTORBOAT ENTERPRISES AIRBOATS WEST INC NDKNUSCO DEROSE HARBOR BOATWORKS DEGEEST MARINE INC FIBERGLASS ENG & MFG