NEPTUNUS YACHTS INTERNATIONAL, INC CAMPER & NICHOLSONS LTD JOHNSON MARINE PRODUCTS AQUACRAFT INC FINN BILT BOATS CASTLE BOATS MFG MAJESTIC BOATS INC COX MANUFACTURING CO HAMPTON YACHTS USA INC CREE-YAMAHA MOTOR CO INC IDAHO STEAMBOAT COMPANY (THE) DEWEY ELECTRIC INC