CROSBY MRNE ENGR CORP DUCK UTILITY CRAFT ATLANTIC OFFSHORE BOATS INC FRANK WATKINS CO INTERNATIONAL YACHTS MAYHEW & STRUTT LTD FIN & FEATHER PROD.INC HARMONIE ALUMINUM YACHTS HARDY BOATS MAUUFACTURING LTD CRITERION CO INC ATLANTIC BOAT SERVICE INC DUFFY ELECTRIC BOAT CO