LONG IS.DINGHIES & DORIES DAVID WALTER'S YACHTS LTD DIAMOND M MARINE ACCU-GLASS INC MORGAN BAY BOAT CO MANATEE MARINE PRODUCTS KIDDIE KAYAK COSSAND, DIV OF COOMBS CONST GREAT LAKE SCOONER INC MICHAEL LANE FIBERGLASS ATLANTIC MARINE LINN MFG CO