MASSACHUSETTS HOMEMADE BOATS DOUBLE EAGLE BOAT LTD AMERICAN RIV REC CO HI-DRO SKEE JUST BOATS INC BAY ISLAND YACHTS (DBA)MICHAEL R CLAUSEN C-KING MARINE LTD GLASTO CRAFT INC CAPE CRUISER BOAT WORKS CPE NEODESHA PLASTICS INC D M S INC