MONROE MARINE IND FIREHAWK PERFORMANCE BOATS NORTH COAST YACHTS AQUACRAFT INC ELAN MONARK SPORTING GOODS J & J MARINE FABRICATING INC MCGEE LEASING CORP INC COBRA CRAFT INC EX-EL BOATS & REC PROD ALTIMA YACHTS INC DON'S CRAFT CRYSTAL PALACE FAB LTD