COOPER MARINE INC D C TOOLING & REPAIR IRWIN YACHT SALES JAEGER YACHTS LTD BEEGEE BOAT & SUPPLY JOHN R'S FBRGLS CO HOLT ALLEN WEST HYDRO-FLIGHT CORP AMERICAN PLEASURE PRODUCTS CURTIS MARINE MARIN YACHT SALES INC L2 BOATS INC./BATEAUX L2 INC