DAN LYN FIBERFORMS FIN & FEATHER PROD.INC DOWNEASTER BOATS CALUMET SHIPBUILDING INC JAYLINER INC DAVIS YACHTS INC MAGIC BOATS INC (SEE MGE) AMERICAN EAGLE MARINE INC MCARTHUR BOATS M & M MFG INC FORESPAR MARITIME SVCS INC FIBERGLASS SERVICES