JAMES INDUSTRIES INC K.S. & D. ENGINEERING LTD CHRIS CAROLL & ASSOC GIAK CO G & A INFLATABLE BOAT SERVICES, INC. NATIONAL PONTOON BOATS INC ENSIGN MARINE CORP AQUACRAFT BOAT CORP GATLIN & CO KNUTSON'S AQUA PRODUCT HYDRA-LITE OAT MFR MANTA RAY CATAMARANS INC