MCGUIRE & ASSOC INC MERRILL POWER BOATS INC. BURDGE BOATWORKS INC HADLEY BOATS LADD AND STOREY E O TAIWAN ENTERPRISES CLAS SEAQUE MFG EUSTIS BOATWORKS LAZER POWER BOATS CORPS MAJESTIC YACHTS INC AQUA-CYCLE INTERNATIONAL INC FRECCIATA MARINE CORPORATION