MAGNA ENGINEERED SYSTEMS JIMCRAFT BOATS BLUE SEAS BOAT CO BOS MARINE AND PROPELLER SERV CHEROKEE BOAT MFG CO DOLPHIN INC FLAGGO TRADE CO C&W INDUSTRIAL FAB & MARINE E BUOY 8 & SHIP'S STORE LEE BOAT MFG CO OOB 8/80 MICASET ACCENT MARINE AMERICAN AIR BOAT CORP