CATALINA YACHTS/MORGAN DIV NECKY KAYAKS LTD EAGLE YACHTS INC CABO MARINE INC FREEDOM MARINE ENG & DESIGN NEW ERA YACHT SALES BAIN'S WELDING LIGHTSPEED MARINE CORP AMERICAN COMPOSITES ENG INC NAKED TWINS BOAT COMPANY NORTH ATLANTIC INFLATABLES FIREHAWK PERFORMANCE BOATS