HEWITT MACHINE & MFG INC HYDRO SPACECRAFT COASTAL SEA HOMES INC LITTLE GLASSES RESORT & MARIN CHEM TAINER INDUSTRIES INC FPC MANUFACTURING DEHLER NORTH AMERICA JERSEY SPEED SKIFF BOATWORKS (DBA) MID-AMERICAN MFG INC L&L BOATS INTRACOASTAL MARINE (DIV) NAUTICA CORP