ATKINS YACHTS INC J J TAYLOR & SONS COBRA CATAMARAN CORP GRAYSTAR INDUSTRIES LTD DELTA CLIPPER INC BAY ISLAND YACHTS (DBA)MICHAEL R CLAUSEN INTERMOUNTAIN DESIGN INTERNATIONAL POWER BOATS INC GREAVETTE BOATS INC BLADOWS FIBERGLASS INC G & D FIBERGLASS CO. AMER CHALLENGER CORP