MERRIFIELD-ROBERTS INC CYPRESS COVE BOAT WKS BILL's BOATS CUSTOM CRAFT FBRGLS FUNAMURA BOATS KAUAI BAYLINER MARINE CORP LYNCH'S BOAT MFG INC CANADIAN CUSTOM BOAT MFG FIBRE-TECH INC MILLENIUM STAR CATAMARANS LLC LEGEND CRAFT INC KIP FIBERGLASS