MERIT MARINE HORIZON BOATS INC LONG LAKE BOATWORKS BIRDSALL BOAT WORKS INC LOS CABOS YACHTS INC CASCO BAY SKIFFS INC FUTURA BOATS INC NOR STAR BOAT COMPANY DERECKTOR-GOETZ YACHTS CLEARWATER ELECTRIC BOATS INC MARINE ENVIRONMENT NARRAGANSETT SHIPWRIGHTS