KIWI KAYAK COMPANY LEE S. WILBUR & CO EUREKA DRIFTBOAT D & D BOAT MFG GLASSCRAFTER INC CHAOS BOATWORKS INC MORRIS YACHTS INC GAREY BOAT BLDRS MACARTHUR BOATWORKS DAVIS & SON BOAT WORKS MERCEDES YACHTS INC KAYAK SPECIALTIES INC