J S GORDON & SONS BOATWORKS MANTA RAY CATAMARANS INC C E MILLER LTD LEMEN'S PONTOON BOATS BREFNEY BOATBUILDING GOREHAM'S MARINE 2000 INC MARHIL MFG INC COASTAL BOAT WORKS AMERICAN SLEEKCRAFT INC HOSEA MFG CO NITTAW MANUFACTURING DIVISION HIRAOKA NEW YORK INC