EMERALD PACIFIC YACHTS BOULDER BOAT WORKS INC COFFEY BOAT CO BRP US, Inc. NEWPORT SHIPYARD FOSTER MFG CORP B & A DIST. COMPANY J & J AMUSEMENTS INC LEE BOAT MFG CO OOB 8/80 FRENCHTOWN FIBERGLS & MARINE DEGEEST MARINE INC CENTRAL ATLANTIC MARINE