MICHAEL RAY MERRILL BOATBLDR INTERIOR FIBERGLASS LTD ARTHUR ARMSTRONG DUCK BOAT CO LES PRODUITS JIMSSY ENR INFIELD CREATIONS INC COTTAGE INDUSTRIES LTD CHILTERN MARINE CORP D C F ENTERPRISES NAUSET MARINE INC J W FIBERGLASS LTD CS YACHTS INTERNATIONAL INC FLAME INDUSTRIES INC