ARES INC B & O ENTERPRISES CORAL ISLAND YACHTS & CHTRS LAKE-FLITE PLASTICS KAISER DISTRIBUTORS INTL YACHTS & EQUIPMNT CO LTD JIM SHOTWELL-BOATBUILDER LAHAINA WHALERS KIP FIBERGLASS ESCAPE SAILBOAT COMPANY FIN AND FEATHER BOAT CO INC FIN CHASER BOATS