EXCEL ASSOCIATES CORP HUDSON MARINE CONSTRUCTION AGGRESSIVE CUSTOM BOATS INC HUDSON BAY INFLATABLES LTD ATEX BOAT CO CUSTOM VESSELS OF FLA., INC. JJJ BOAT REPAIR ARTEX BOATS INC CAN-TOW HOUSEBOAT MFG NORSEA MARINE NIGHT HAWK AIR BOATS OF NE ELECTRO-MARINER CORP