INNER BAY BOATS FRENKIN CORP HOVERCRAFT INVESTMENT LTD C & S FIBERGLASS PRODUCTS LAKER BOAT CO, THE LEE BOATS, INC ALPHA BOATS UNLIMITED KENZIE KRAFT INC CLARION BOAT COMPANY BUTSON BOATS LTD COSSAND, DIV OF COOMBS CONST NEPTUNUS U.S.A. INC