NEPTUNE SAILS KATAHDIN CANOE CO LITTLE & UPTON INC COASTAL MARINE EQUIP CALIFORNIA SKIER BOATS LIQUID METAL MARINE LTD GREAT LAKES MARINE SPCLTIES MOWETT SALES CO. INC. JOSE SAAVEDA ISLAND STEEL&WELDG LTD M. E. WILLIAMS LTD J & S YACHTING ENT INC