JET BOATS OF MONTANA INC. BURCH FIBERGLASS & MARINE WKS LONG LAKE BOATWORKS ELEMENT YACHTS INC CANYON CLASSICS OFFSHORE YCHT AMERICAN IDEAS CO INC EUROSTAR YACHTS & MARINE SUPP KORTCHMAR & WILLNER INC FIRST WATER BOATS ALTIMA YACHTS INC ED JOHNSON CUTLASS BOAT MFG