AMERICAN CUSTOM YACHTS INC CHERBOURG YACHT COMPANY JACK HELMS CO NO 1 MFG CO LOTUS CANOES IMP BOATS KADEY-KROGEN YACHTS (DBA) MACKIE'S HOUSEBOAT PTS & REPR GRAYSTAR INDUSTRIES LTD J P HUGHES INT'L INC AVID OUTDOOR BANDIT BOAT COMPANY