BEAUFORT AIR-SEA EQUIPMENT CO INTERNATIONAL 2.4 YACHT CORP. HYDROSTEEL INC DINGHY COMPANY, INC. CONDOR MARINE DIV TOMD ASTRO BOATS EASTWARD FIBERGLASS TECH INC CAT KETCH YACHTS INC ADVANCED YACHTS INC KOFFLER BOATS INC MING GALLERY INC ED'S REFINISHING INC