EMERALD BOAT COMPANY GALAXY BOAT MFG CO CAROLINA WATERWORKS INC DAKOTA BOAT COMPANY FAIRBANKS YACHTS MARCO POLO BOATS INC ISLAND HOPPER INTERNATIONAL LASER BOATS OF TEXAS GLACIER BAY OUTFITTERS INC HORIZON FIBERGLASS PRODUCTS COQUINA ENGRG & CONST INC KEN-SHIP MRN MANUF CO