JIM LINDELL CO INC LEWIS MARINE RESRCH & DEVEL ATLANTICA YACHTS LTD FIBERGLASS SPECIALTIES CORP CALVIN BEAL JR INC B & E BOAT CO KINGS CRAFT INC H D FIBERGLASS INC MERRITTS BOAT & ENG WK FLINT KRAFT INC CAVILEER YACHTS AHOY HOUSEBOATS & FISH HOUSES