MCGUIRE & ASSOC INC AVALON & TAHOE MFG INC LANDING SCHOOL OF BOAT BUILDING CAYMAN YACHTS INTERNATIONAL MELGES BOAT WORKS INC NORIC MANUFACTURING LTD CHEETAH BOAT MFG MARINE SYSTEMS CUSTM BOATBLDG ALLOY MFG LTD FALCON INDUSTRIES INC AMERICRAFT NEPTUNE YACHT SALES